UK Sustainability Disclosure Technical Advisory Committee
Published: 3 October 2023
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Introduction
The UK Government has committed to assess and endorse the International Sustainability Standards Board's (ISSB) IFRS® Sustainability Disclosure Standards for use in the UK. The Secretary of State for the Department for Business and Trade will be responsible for this endorsement decision which will be informed by an assessment of the suitability of the standards for application in the UK.
The UK Sustainability Disclosure Technical Advisory Committee (TAC) will provide recommendations to the Secretary of State for the Department for Business and Trade for endorsing the IFRS® Sustainability Disclosure Standards for use in the UK. This endorsement process will assess the suitability of the IFRS Sustainability Disclosure Standards in the context of the UK.
Call for evidence
In July 2023 the Secretariat to the UK Sustainability Disclosure TAC published a call for evidence to seek UK views on the IFRS Sustainability Disclosure Standards (IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures) as issued by ISSB and their prospective use in the UK.
The closing date for responses was 11 October 2023. Unless confidentiality was expressly requested by the respondent, all responses are published on the FRC website.
Meeting minutes
No meetings have yet taken place.
About us
The FRC is providing the secretariat for the TAC.
Contact us
To contact the TAC please email: [email protected]