Kosinski has said that his sequel follows on from the direction set at the end of 2010's "Tron: Legacy", reported Digital Spy online.
"We've got an idea for the next movie that's really exciting to me. I mean, obviously, the only reason to go back would be if we could do something spectacular and really push the ideas forward that we had established in Legacy," Kosinski said.
"We have an idea and an approach and a way into it that I am really excited about, and now it's about execution on the level of the script. So working hard on that in the background, and hopefully that'll all come together.
"It's still the same plan in that Tron 3 would deliver on the promises set up at the end of Legacy in different ways. You look at what happened in the closing scenes of Legacy - I think it sets a clear direction for what could happen in the next chapter," Kosinski added.
"Tron: Legacy" star Garrett Hedlund was recently confirmed for the sequel.
Kosinski's next movie will be the Tom Cruise-starring "Oblivion", which releases on April 12, 2013.
