Call for Candidates

3 weeks ago

London, United Kingdom IFRS Foundation Full time

The ISSB plans to issue IFRS S1 _General Requirements for Disclosure of Sustainability-related Financial Information_ and IFRS_ _S2_ Climate-related Disclosures_ _around the end of Q2 2023. IFRS S1 and IFRS S2 are the first two IFRS Sustainability Disclosure Standards developed by the ISSB and serve as a comprehensive global baseline of sustainability disclosures for the capital markets. The ISSB will support implementation of IFRS S1 and IFRS S2 through a variety of activities—including the TIG.

The TIG will discuss implementation questions submitted by stakeholders related to the requirements in IFRS S1 and IFRS S2. The purpose of the TIG is to:

- Provide a public forum for the discussion of implementation questions.
- Inform the ISSB to determine what, if any, action will be needed to address those questions. Possible actions include providing supporting materials such as webinars, case studies and/or referral to the ISSB.

Resources about the TIG, including the Terms of Reference, are available on the TIG page.

The TIG will have a limited life during the transition period to the new requirements.

Questions discussed by the group should meet the following criteria:

- must be related to, or arise from, IFRS S1 and/or IFRS S2;
- may result in possible diversity in practice; and
- are expected to be pervasive, that is, relevant to a wide group of stakeholders.

During meetings, TIG members will be expected to share their own views on the questions submitted. The group will not issue any guidance.

**Criteria for membership**:
The TIG will be called to meet as needed, depending upon the volume and complexity of the implementation questions raised and the expected duration of these meetings is between one and two days. Additional meetings and/or conference calls may be scheduled or meetings may be shortened or cancelled.

The TIG meetings will be conducted in public and will be held in an IFRS Foundation office location, with an option to participate virtually. Members are encouraged to attend the meetings in person. Members will be acting in their personal capacity, and substitutes will not be accepted if, or when, members are not able to attend. Members shall serve on a voluntary, unpaid basis. Members are responsible for their own travel and accommodation costs of attending the meetings.

**Applications**:

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