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The ISSB published the Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 in July 2025. The Exposure Draft is related to the Exposure Draft Proposed Amendments to the SASB Standards, also published in July 2025, which set out proposed amendments to nine SASB Standards initially prioritised by the ISSB as part of is project on Enhancing the SASB Standards.

The comment period for the Exposure Draft closed on 30 November 2025 and the ISSB is now considering the feedback.

In March 2026, the ISSB proposed amendments to three other SASB Standards and corresponding volumes of the Industry-based Guidance on Implementing IFRS S2. These amendments are set out in the Exposure Draft Proposed Amendments to the SASB Standards and IFRS S2 Industry-based Guidance.

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Exposure Draft Feedback