IFRS Foundation Trustees consult on updates to standard-setting handbook to reflect the creation of the ISSB

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The IFRS Foundation Trustees have published proposed updates to the Due Process Handbook ( Handbook ) to reflect the creation of the International Sustainability Standards Board (ISSB) in 2021.

The Handbook describes the process the Foundation’s standard-setting boards—the International Accounting Standards Board (IASB) and the ISSB—follow in their development, maintenance and application support of IFRS Standards. This due process is built on the principles of transparency, full and fair consultation and accountability.

The Handbook was last updated in 2020, before the ISSB was created. The proposed updates do not change the due process—they primarily ensure the Handbook shows that the ISSB and the IASB follow the same rigorous, inclusive and transparent standard-setting process. The Handbook also describes the due process for the SASB Standards and the SASB Standards Taxonomy, which are maintained by the ISSB.