Enhancing the SASB Standards—Phase 1—Continued
Open for comment:
Submissions by 24/07/26
Exposure Draft and comment letters: Enhancing the SASB Standards—Phase 1—Continued
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- CURRENT STAGE
- ABOUT
- PUBLISHED DOCUMENTS
- SUPPORTING MATERIAL
- CONSULTATION FEEDBACK
- PROJECT HISTORY
- PROJECT NEWS
- MEETINGS
Current stage
The ISSB published the Exposure Draft Proposed Amendments to the SASB Standards and IFRS S2 Industry-based Guidance in March 2026.
The Exposure Draft is related to the Exposure Draft Proposed Amendments to the SASB Standards, published in July 2025. Together, these two exposure drafts set out proposed amendments to 12 SASB Standards initially prioritised by the ISSB as part of its project on Enhancing the SASB Standards.
The ISSB expects to consider feedback on the Exposure Draft after the comment period closes on 24 July 2026.
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Exposure Draft Feedback
