ISSB proposes amendments to SASB Standards and Industry-based Guidance on Implementing IFRS S2
ISSB proposes amendments to SASB Standards and Industry-based Guidance on Implementing IFRS S2
The International Sustainability Standards Board (ISSB) has released two exposure drafts:
These changes are part of the ISSB's 2024–2026 work plan to support companies implementing IFRS Sustainability Disclosure Standards and improve the decision-usefulness of information for investors.
Stakeholders are invited to provide feedback on these proposals, which cover metrics for nature-, climate- and human capital-related topics coming up in several industries, until 30 November 2025.
The ISSB plans to finalise and issue these enhancements in 2026 following stakeholder feedback.
More details are available in the press release.
- Exposure Draft Proposed Amendments to the SASB Standards
- Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2
These changes are part of the ISSB's 2024–2026 work plan to support companies implementing IFRS Sustainability Disclosure Standards and improve the decision-usefulness of information for investors.
Stakeholders are invited to provide feedback on these proposals, which cover metrics for nature-, climate- and human capital-related topics coming up in several industries, until 30 November 2025.
The ISSB plans to finalise and issue these enhancements in 2026 following stakeholder feedback.
More details are available in the press release.