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The ISSB published the Exposure Draft Proposed Amendments to the SASB Standards in July 2025. The Exposure Draft sets out comprehensive amendments to nine SASB Standards and proposes targeted amendments to a further 41 SASB Standards to maintain consistent disclosures for common topics across industries.

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

The Exposure Draft is related to the Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2, also published in July 2025.

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

ISSB Update March 2026

The ISSB met on 25 March 2026 to discuss feedback on:

  • the Exposure Draft Proposed Amendments to the SASB Standards; and
  • the Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2.

 

The ISSB was not asked to make any decisions.

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Exposure Draft Feedback