Biodiversity as a topic for the future ISSB work program

On the occasion of the International Sustainability Standards Board's (ISSB) Request for Information on its agenda priorities for the next two years, we advocate that the ISSB provides guidance material for companies to implement the ISSB standards.

For future standard setting activity, we propose that the ISSB includes the topic of biodiversity in its work plan. The concept of integrated reporting should be considered in any future standard development process, without necessarily including "integration in reporting" as a separate topic for the future agenda.