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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 October 2026

The ISSB met on 29 October 2026 to discuss the relationship between the SASB Standards and IFRS Sustainability Disclosure Standards, in response to stakeholder feedback from consultations on proposed amendments to the SASB Standards in 2025 and 2026.

The ISSB tentatively decided:

  1. to include an explanation in the SASB Standards that the requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information apply when an entity uses the SASB Standards to prepare disclosures in accordance with IFRS Sustainability Disclosure Standards.

    All 10 ISSB members agreed with this decision.

  2. to make the reliefs described in paragraph 73 of IFRS S1 available to entities using the SASB Standards to prepare disclosures in accordance with IFRS Sustainability Disclosure Standards. Specifically, as described in paragraph 73 and set out in Appendix B of IFRS S1, an entity is relieved from disclosing information that law or regulation prohibits it from disclosing, or from disclosing information about a sustainability-related opportunity that is commercially sensitive, subject to conditions specified in IFRS S1.

    Nine of 10 ISSB members agreed with this decision.

  3. to specify that the proportionality mechanism of using ‘all reasonable and supportable information that is available to the entity at the reporting date without undue cost or effort’ is available to an entity when applying the SASB Standards to prepare disclosures in accordance with IFRS Sustainability Disclosure Standards.

    Nine of 10 ISSB members agreed with this decision.

The ISSB members discussed whether and how to revise the name of the SASB Standards to enhance clarity of their status and intended function when they are used to prepare disclosures in accordance with IFRS Sustainability Disclosure Standards.

The ISSB was not asked to make a decision on this matter.  

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SASB Standards Amendments