The ISSB published the Exposure Draft Proposed Amendments to the SASB Standards in July 2025.
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.
The ISSB expects to consider feedback on the Exposure Draft after the comment period, which is scheduled to close on 30 November 2025.
The ISSB met on 26 September 2025 to discuss the prospective exposure draft of proposed amendments to three of the 12 SASB Standards it has prioritised for enhancement.
The ISSB was not asked to make any decisions.
Exposure Draft Feedback
International Sustainability Standards Board September 2025