The ISSB adds biodiversity and human capital to its agenda

On 23 April 2024, the ISSB added to its agenda two projects: a) biodiversity, ecosystems and ecosystem services, and b) human capital.

The addition of research projects does not necessarily mean that standard-setting work will be undertaken. Research is needed for the ISSB to explore the feasibility and necessity of initiating standard-setting work.

The final outcome of the agenda consultation is expected to be published in mid-2024 and will include the ISSB’s work plan for a period of two years. This work plan will be included in the ISSB’s agenda consultation feedback statement that is expected to be published in mid-2024.

Download this IFRS resource