ISSB update – February 2025 meeting

Discussion at the meeting focussed on: 

• the applicability of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and SASB Standards to biodiversity disclosures, as well as other standards and frameworks that might be considered in developing the standard and associated guidance; 
• research into investor interest in human capital risks and opportunities, as well as the impact of such risks on entities 

The ISSB’s February update