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This ISSB Update highlights preliminary decisions of the International Sustainability Standards Board (ISSB). Projects affected by these decisions can be found on the work plan. The ISSB's final decisions on IFRS® Sustainability Disclosure Standards are formally balloted as set out in the IFRS Foundation's Due Process Handbook.

The ISSB met on 15 May 2025.

Contents

Research and standard-setting

Research and standard-setting

Enhancing the SASB Standards (Agenda Paper 6)

The ISSB met on 15 May 2025 to discuss the prospective exposure draft of proposed amendments to nine of the 12 SASB Standards it has prioritised for enhancement.

The ISSB was not asked to make any decisions.

Next step

The ISSB will decide whether to ratify the exposure draft in June 2025.