ISSB consults on proposed amendments to three SASB standards

This ED also covers consequential amendments to the industry-based guidance on implementing IFRS S2 climate-related disclosures. 

The related press release and materials are available here.  

These proposals complete the first phase of the ISSB’s program to enhance 12 priority SASB standards and are consistent with the approach taken in last year’s consultation on the first nine standards. The amendments aim to align SASB language and concepts more closely with the ISSB standards, improve international applicability and decision usefulness for investors, and support interoperability with other sustainability reporting frameworks, while maintaining alignment with IFRS S2 and its industry based guidance.  

Through this initiative, the ISSB emphasises the importance of industry-specific disclosures in meeting investor information needs, noting that SASB standards remain a key resource for entities applying ISSB standards. The consultation is open for 120 days, with comments due by 24 July 2026 by completing the online survey.