The International Sustainability Standards Board (ISSB) has today published two exposure drafts proposing amendments to the SASB Standards and consequential amendments to 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 (affecting the nine prioritised industries and 37 of the 41 industries) to maintain alignment with climate-related content in the SASB Standards.
The ISSB included these enhancements in its 2024–2026 work plan to provide timely support to companies applying IFRS Sustainability Disclosure Standards (ISSB Standards) and to enhance the decision-usefulness of information provided to investors. This work will support implementation of the ISSB Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures and will also benefit the many companies that apply the SASB Standards on a voluntary basis.
The Exposure Draft will be open for comment for 150 days, with the comment period closing on 30 November 2025.
How to respond to the Exposure Draft
Stakeholders can respond to the request for comment on the Exposure Drafts by submitting:
- a survey (preferred); or
- a comment letter.
Responding by survey
The questions in the surveys are identical to the questions in the exposure drafts. 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, such as clean versions of the SASB exposure draft without marked-up changes, to ease stakeholders’ review of the proposed amendments.
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 drafts by submitting a comment letter below.
Find out more about how to submit the most effective response to our consultation.
Comment Letter