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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
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The International Sustainability Standards Board (ISSB) is seeking feedback on the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates. The enhancements proposed in the Exposure Draft will preserve the structure, completeness and intent of the SASB Standards. The enhancements are designed to ensure that entities can apply the SASB Standards regardless of the jurisdiction in which they operate or the type of generally accepted accounting principles (GAAP) they apply.
The ISSB is seeking feedback on narrowly the targeted revision approaches the Methodology encompasses and associated updates to the SASB Standards Taxonomy the revisions may require. The Exposure Draft describes how the proposed methodology could be implemented and includes examples of proposed revisions.
Stakeholders can respond to the Exposure Draft by submitting a survey (preferred).
The questions in the survey are identical to the questions in the Exposure Draft. The ISSB encourages survey responses to increase the efficiency with which the ISSB can gather, analyse and draw conclusions from the feedback.
Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Exposure Draft.
In lieu of a survey response, stakeholders may respond to the Exposure Draft by submitting a comment letter below.
The Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates is open for comment until 9 August 2023.
9 June 2023: This Exposure Draft has been updated to correct two cross-references. On page 7, questions 1(a) and 1(b) now refer to paragraph 8 instead of paragraph 9.
Exposure Draft: Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Update
Exposure Draft: Survey—Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates
"SASB®スタンダードの国際的な適用可能性を 向上させるための方法論及び SASBスタンダード・タクソノミのアップデート"
Exposé-sondage: Méthode proposée pour l’amélioration de l’applicabilité des normes du SASB à l’échelle internationale et Mise à jour de la taxonomie des normes du SASB
征求意见稿: 方法论: 提高SASB标准的国际适用性以及SASB标准的通用分类标准更新
Proyecto de Norma: Metodología para la Mejora de la Aplicabilidad Internacional de las Normas del SASB® y Actualizaciones de la Taxonomía de las Normas del SASB
공개초안: SASB® 기준의 국제 적용가능성 개선 방법론과 SASB 기준 택사노미 수정
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