On 9 August 2023, EY submitted a comment letter to the ISSB as part of the consultation on its agenda priorities.
The final outcome of the agenda consultation will be an ISSB work plan, and activities associated with that plan for a period of two years, covering 2024-2026. EY agrees with the criteria that the ISSB has identified to use in the assessment of prioritising the sustainability-related reporting issues to add to its work plan. EY also generally agrees that the ISSB has identified the most important activities that need to be considered for its work plan for the next two years, consisting of both foundational work such as supporting the implementation of the newly issued standards IFRS S1 and IFRS S2, as well as new research and standard setting such as biodiversity, ecosystems and ecosystem services and human capital and human rights.
