ISSB seeks feedback on proposed amendments to three SASB Standards

The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to three SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2 Climate-related Disclosures.

The proposed amendments cover the remaining three of the 12 SASB Standards identified by the ISSB as initial priorities for enhancement:

• Agricultural Products;
• Meat, Poultry & Dairy; and
• Electric Utilities & Power Generators.

Consistent with the proposals from last year’s consultation on the first nine of the 12 prioritised SASB Standards, this Exposure Draft proposes amendments that are intended to:

• align the language and concepts in the SASB Standards with ISSB Standards;
• improve the international applicability and decision-usefulness of the disclosures;
• support interoperability with other standards while remaining focused on the information needs of investors; and
• maintain alignment between climate-related content in the SASB Standards and the ISSB’s Industry-based Guidance on Implementing IFRS S2.

ISSB Vice-Chair Sue Lloyd said:

We know that industry-specific information is decision-useful to investors. That’s why entities applying ISSB Standards are required to disclose industry-specific information to meet investor needs. The SASB Standards help companies to meet this requirement.

The SASB Standards are the only complete set of industry-based disclosure standards available to entities and are a vital resource for entities applying ISSB Standards.

We welcome feedback as we enhance the SASB Standards to ensure they remain relevant to investors and fit for use for entities around the world.

Access the materials and share your feedback

• Exposure Draft
• Basis for Conclusions

Submit your comments using the online survey. The 120-day comment period closes on 24 July 2026.

Respondents do not need to repeat feedback provided on the initial nine SASB Standards last year if the feedback is not specific to this year’s consultation.