Updated Due Process Handbook published
22 June 2026
On 30 April 2026, the IFRS Foundation Trustees published the updated Due Process Handbook, which sets out the principles and procedures that must be followed when developing, maintaining and supporting the application of the standards published by the IASB and ISSB (International Sustainability Standards Board).
An update was necessary following the creation of the ISSB. The updated Handbook states that the IASB and ISSB follow the same rigorous, inclusive and transparent process for developing standards. It does not make any fundamental changes to this process.
The Due Process Handbook also covers the process for improving the Sustainability Accounting Standards Board (SASB) standards, which entities must take into account when applying the ISSB standards.
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