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TAC Public Meeting March 2026: Meeting Summary
PUBLIC MEETING SUMMARY
Date: 24 March 2026 Time: 11:00-12:30 Location: 13th Floor, Exchange Tower, 1 Harbour Exchange Square, London, E14 9SR
The video recording of the meeting and agenda papers are available online.
Attendees
| Name | Designation |
|---|---|
| Sally Duckworth | Chair |
| Craig Mackenzie | Member (online) |
| David Harris | Member |
| Dia Desai | Member (online) |
| Harriet Cullum | Member |
| Hilary Eastman | Member |
| Jeremy Osborn | Member |
| Madeleine Evans | Member |
| Nick Rowbottom | Member (online) |
| Peter Hogarth | Member |
| Scott Barlow | Member |
| Supriya Sobti | Member (online; absent for agenda items 1 & 2) |
| Jenny Carter | Member appointed by the Financial Reporting Council (FRC) |
| Paul Lee | Member appointed by the UK Endorsement Board (UKEB) |
| Daniel Makevic | Observer from the Department for Business and Trade (DBT) |
| Matilda Robson | Observer from the Financial Conduct Authority (FCA) |
| Laura Kennedy | Observer from the Bank of England (BoE) (online) |
| Sarah-Jayne Dominic | Secretariat |
Minutes
1. Welcome and apologies
The Chair welcomed all attendees to the March public meeting of the UK Sustainability Disclosure Technical Advisory Committee (TAC).
There were no apologies.
No interests were declared in agenda items.
2. March 2026 general reporting update
The TAC noted Agenda Paper 2 which provided key updates since the February 2026 TAC meeting.
3. GHG Protocol consultation: due process summary
The TAC discussed Agenda Paper 3. Agenda Paper 3 presents a summary of the due process followed in the development of the TAC's comment letter and responses to the online survey regarding the GHG Protocol's proposed revisions to its Scope 2 Guidance.
The TAC approved the due process summary subject to minor amendments.
4. Supplementary technical analysis of IFRS S1 and IFRS S2: updated due process summary
The TAC discussed Agenda Paper 4. Agenda Paper 4 presents a summary of the due process followed in the development of the TAC's endorsement recommendations in relation to IFRS S1 and IFRS S2, which has been updated to include the supplementary advice submitted to the Secretary of State on 26 January 2026.
The TAC approved the updated due process summary with no comments.
5. Due process compliance report
The TAC discussed Agenda Paper 5 on the TAC's due process compliance report. The TAC approved the due process compliance report subject to comments including:
- Adjusting the table at paragraph 17 to improve its clarity.
- Reordering certain sections of the text to reflect its significance.
There was also a query around the TAC's due process in relation to the drafting of comment letters with invitations for public comment, which can be considered further in the review of the TAC's Due Process Policy.
6. TAC 2026/2027 work plan and technical activities report
The TAC discussed Agenda Paper 6 on the TAC's technical activities report and work plan. The TAC approved the technical activities report and work plan subject to comments including:
- Considering changing the title of the work plan to reflect its strategic importance.
- Revisiting the indicative timeline in the work plan and considering whether to include monitoring and influencing activities in it.
- Considering referencing projects that could emerge in the period in the work plan, for example phase two of the ISSB's SASB Standards enhancement project.
- Reviewing the work plan every six months.
- Strengthening the linkages between the work plan and technical activities report.
7. SASB consultation: project plan
The TAC discussed Agenda Paper 7 on project plan and timeline for the SASB Phase 1 Part 2 consultation response. The TAC approved the project plan subject to the following comments:
- Clarifying references to the number of companies applying SASB Standards.
- Adopting a proportionate approach in responding to two of the SASB standards (Agricultural Products and Meat, Poultry & Dairy).
- Drawing input, where appropriate, on climate-related content from external expert climate working groups.
- Review terminology to avoid potential ambiguity, particularly in references to 'users' of SASB Standards.
- Updating the appendix to ensure consistency with broader themes identified earlier in the paper.
- Noting that the forthcoming changes to Committee membership, including term expiries and new appointments, may have implications for project and should be reflected in the project risk assessment.
- Ensuring the work considers any relevant matters that may not be explicitly highlighted in the consultation materials.
The project plan will be amended and published on the project page.
8. AOB
There was no other business.
The Chair thanked Dia Desai for her hard work and contribution to the TAC. Dia has stepped down from her position on the TAC, this being her last meeting.
The Chair thanked attendees and presenters and confirmed that the next meeting is scheduled for 21 April 2026.