The International Sustainability Standards Board (ISSB) has developed an exposure draft that explains the focused methodology for updating references to jurisdiction-specific laws and regulations in the SASB Standards to improve their international applicability.
The ISSB published the exposure draft on 11 May 2023. The exposure draft public comment period will end 9 August 2023.
The ISSB met on 14 September 2023 to discuss comment letters on and survey responses to the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates.
The ISSB was not asked to make any decisions.
Exposure Draft Feedback
International Sustainability Standards Board September 2023