Using industry-based guidance when applying ISSB standards
29 October 2025
On 10 July 2025, the International Sustainability Standards Board (ISSB) has published educational material to assist preparers in applying industry-based guidance (SASB standards and the ISSB’s Industry-based Guidance on Implementing IFRS S2)
This publication explains: (i) the requirement that companies “shall refer to and consider the applicability of” the industry-based guidance, (ii) considerations for preparers when applying such guidance, and (iii) the associated disclosure requirements about how the guidance has been used.
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Tippawan Pumbansao Audit Partner - Bangkok
