ISSB consults on amendments to final three priority SASB Standards
The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to the remaining three of twelve SASB Standards it had identified as initial priorities for enhancement: Agricultural Products; Meat, Poultry & Dairy; and Electric Utilities & Power Generators. The consultation, which closes on 24 July 2026, completes a review process begun last year covering the first nine priority standards.
The proposed amendments follow the same approach as last year’s consultation, seeking to align the language and concepts in the SASB Standards more closely with ISSB Standards, improve their international applicability, and maintain alignment between climate-related content in the SASB Standards and the ISSB’s industry-based guidance on implementing IFRS S2. Consequential amendments to that guidance are also proposed to keep the two sets of materials in step.
The SASB Standards were originally developed by the Sustainability Accounting Standards Board before being taken over by the IFRS Foundation. They remain the only complete set of industry-based sustainability disclosure standards available, and play an important role in helping entities meet the industry-specific disclosure requirements of IFRS S1 and S2.
With sustainability reporting frameworks continuing to converge around the ISSB’s standards, keeping the SASB Standards current, internationally applicable and investor-focused is an important piece of the puzzle. Respondents who submitted feedback on last year’s consultation need only address points specific to these three industries.
Read more and respond to the consultation here.
