The International Sustainability Standards Board (ISSB) is preparing exposure drafts of proposed amendments to a set of SASB Standards the ISSB has prioritised as a part of its work plan. The ISSB will consider proposing targeted amendments to other SASB Standards to maintain consistent measurement of common topics across industries. The ISSB is also researching additional enhancements to the SASB Standards and Sustainable Industry Classification System that it could prioritise in the next phase of work.
The ISSB met on 25 July 2024 to discuss its approach to enhancing the SASB Standards.
The ISSB decided:
All 14 ISSB members agreed with decisions (a), (c) and (d). Thirteen of 14 ISSB members agreed with decision (b).
Exposure Draft
International Sustainability Standards Board July 2024