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 19 April 2023 to ratify and discuss the due process steps taken to develop the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates.
The ISSB decided:
All 14 ISSB members agreed with these decisions.
All 14 ISSB members confirmed they are satisfied the ISSB has complied with the applicable due process requirements.
Exposure Draft Feedback
International Sustainability Standards Board April 2023