The International Sustainability Standards Board (ISSB) has published the Exposure Draft Proposed Amendments to the SASB Standards and IFRS S2 Industry-based Guidance in March 2026.
The Exposure Draft will be open for comment for 120 days, with the comment period closing on 24 July 2026.
How to respond to the Exposure Draft
Stakeholders can respond to the request for comment on the Exposure Draft by submitting:
- a survey (preferred); or
- a comment letter.
Submitting both a survey and comment letter is not necessary.
Responding by survey
The questions in the surveys are identical to the questions in the Exposure Draft. The survey will improve the ISSB’s capacity to review and comment on feedback, and will allow stakeholders to select the Standard(s) and questions on which they are interested in commenting. Supplemental reference materials have also been made available.
Before submitting the survey, stakeholders can view a pdf of the survey. The purpose of this document is only to provide stakeholders with an overview of the survey, so please do not submit this document in response to the Exposure Draft.
Stakeholders may, instead of responding to the survey, respond to the request for comment on the Exposure Draft by submitting a comment letter below.
Find out more about how to submit the most effective response to our consultation.
Note: Please ensure you upload your comment letter as an editable pdf (at least one file must be uploaded). We do not accept Word documents, which will fail to upload. Please also ensure there are no periods or other reserved characters in the file name because these will cause an error.
All comment letters will be on the public record and posted on our website unless the respondent requests confidentiality. Such requests will not normally be granted without a good reason—for example, commercial confidence. If you would like to request confidentiality, please contact us before submitting your letter.
Comment Letter