The International Sustainability Standards Board (ISSB) has sought feedback on its priorities for its next two-year work plan.
The objective of the Request for Information is to ask all those interested in sustainability-related financial reporting for their views on:
- the strategic direction and balance of the ISSB’s activities;
- the criteria for assessing which sustainability-related matters—including topics, industries and activities—to prioritise and add to the ISSB’s work plan; and
- the scope and structure of potential new research and standard-setting projects.
The feedback provided will inform both the ISSB’s work plan and its approach to future projects.
The EIRIS Foundation has responded to this request concentrating on the questions around ‘new research and standard setting project’, ‘Human Capital’ and ‘Human Rights’.
The EIRIS Foundation is has joined a group of investors (coordinated by ShareAction) in calling on the ISSB to prioritise human capital and human rights disclosure standards in its work plan, and to consider these two areas concurrently.