Amendments to the IFRS S2 Industry-based Guidance
Open for comment:
Submissions by 30/11/25
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- CURRENT STAGE
- ABOUT
- PUBLISHED DOCUMENTS
- SUPPORTING MATERIAL
- CONSULTATION FEEDBACK
- PROJECT HISTORY
- PROJECT NEWS
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Current stage
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.
The ISSB expects to consider feedback on the Exposure Draft after the comment period, which is scheduled to close on 30 November 2025.
Next milestone
Exposure Draft Feedback
