以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The ISSB Update , which summarises the January 2026 International Sustainability Standards Board (ISSB) meeting , is now available. You can also listen to Chair Emmanuel Faber and Vice-Chair Sue Lloyd in the latest episode of the ISSB podcast .
In the podcast, Emmanuel and Sue preview some activities and milestones the ISSB has planned for 2026, including:
advancing use of ISSB Standards around the world;
continuing to support the implementation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures ; and
advancing standard-setting on nature-related risks and opportunities.
Emmanuel and Sue also reflect on recent engagements in Davos and highlight key takeaways from January’s board week, including:
the objective and scope of standard-setting for the ISSB’s nature project ; and
the outcomes from the November 2025 Transition Implementation Group on IFRS S1 and IFRS S2 (TIG) meeting .