The ISSB is consulting on proposed amendments to the SASB Standards and the Industry-based Guidance on Implementing IFRS S2.
The proposed amendments:
- present a comprehensive review of nine industries that were prioritised (all eight industries in the Extractives & Minerals Processing sector and the Processed Foods industry);
- align some metrics in a further 41 industries for topics such as Water Management and Workforce Health & Safety; and
- propose updates to Industry-based Guidance on Implementing IFRS S2 to maintain alignment with climate-related content in the SASB Standards.
The below video series highlights key elements of the consultation. Further videos will be added during the consultation period.
The deadline for comments is 30 November 2025.
