ISSB seeks feedback on proposed amendments to three SASB Standards

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The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to three SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2 Climate-related Disclosures.

The proposed amendments cover the remaining three of the 12 SASB Standards identified by the ISSB as initial priorities for enhancement:

Agricultural Products;

Meat, Poultry & Dairy; and

Electric Utilities & Power Generators.

Consistent with the proposals from last year’s consultation on the first nine of the 12 prioritised SASB Standards, this Exposure Draft proposes amendments that are intended to:

align the language and concepts in the SASB Standards with ISSB Standards;

improve the international applicability and decision-usefulness of the disclosures;

support interoperability with other standards while remaining focused on the information needs of investors; and