ISSB publishes Exposure Draft proposing amendments to three SASB Standards and IFRS S2
ISSB publishes Exposure Draft proposing amendments to three SASB Standards and IFRS S2
The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to three Sustainability Accounting Standards Board (SASB) Standards and the Industry-based Guidance on Implementing IFRS S2 Climate-related Disclosures.
The Exposure Draft proposes amendments to the remaining three SASB Standards prioritised by the ISSB—Agricultural Products, Meat, Poultry & Dairy, and Electric Utilities & Power Generators—aiming to align SASB language and concepts with ISSB Standards, improve the international applicability and decision-usefulness of disclosures, support interoperability with other standards while keeping investor needs central, and maintain consistency between SASB climate-related requirements and the ISSB’s Industry-based Guidance on implementing IFRS S2.
The comment period on the Exposure Draft closes 24 July 2026.
The Exposure Draft and online survey to respond may be accessed here.
The Exposure Draft proposes amendments to the remaining three SASB Standards prioritised by the ISSB—Agricultural Products, Meat, Poultry & Dairy, and Electric Utilities & Power Generators—aiming to align SASB language and concepts with ISSB Standards, improve the international applicability and decision-usefulness of disclosures, support interoperability with other standards while keeping investor needs central, and maintain consistency between SASB climate-related requirements and the ISSB’s Industry-based Guidance on implementing IFRS S2.
The comment period on the Exposure Draft closes 24 July 2026.
The Exposure Draft and online survey to respond may be accessed here.