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ISSB Update January 2026

The January 2026 ISSB Update summarizes preliminary decisions, including the scope of a new standard-setting project on nature-related risks and opportunities, and updates on supporting the implementation of IFRS S1 and S2. The ISSB decided to proceed with a project covering material information on all nature-related risks and opportunities that could affect an entity’s prospects.

International Sustainability Standards Board (ISSB)

Date Added

26 April 2026 at 14:30:42

Why it matters

The update signals the ISSB’s ongoing work to expand sustainability disclosure requirements, including future guidance on nature-related risks, which may impact environmental claims and ESG reporting obligations.

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