Skip to content
Show Sections

Current stage

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.

ISSB Update June 2025

The ISSB met on 18 June 2025 to continue discussing:

  • the prospective exposure draft of proposed amendments to the SASB Standards (SASB exposure draft) (Agenda Paper 6A); and
  • proposed consequential amendments to the Industry-based Guidance on Implementing IFRS S2 (IFRS S2 industry-based guidance) (Agenda Paper 6B).

Ratification of proposed amendments to the SASB Standards (Agenda Paper 6A)

The ISSB discussed the SASB exposure draft, which would set out proposed amendments to nine of the 12 SASB Standards the ISSB has prioritised for enhancement and targeted amendments to another 41 SASB Standards as a result. This approach would maintain consistent disclosure guidance for some of the same topics in various SASB Standards.

The ISSB decided:

  1. to ratify the SASB exposure draft;
  2. to set a 150-day comment period for the SASB exposure draft; and
  3. to confirm it is satisfied the ISSB has complied with the applicable due process steps required to publish the SASB exposure draft.

All 14 ISSB members agreed with these decisions.

The ISSB tentatively decided to set an effective date for the amendments of 12–18 months after they are issued and to permit early application.

All 14 ISSB members agreed with this decision.

Due process steps and permission to ballot proposed amendments to the Industry-based Guidance on Implementing IFRS S2 (Agenda Paper 6B)

The ISSB tentatively decided to propose in an exposure draft consequential amendments to the IFRS S2 industry-based guidance to maintain alignment with the climate-related content in the SASB Standards.

All 14 ISSB members agreed with this decision.

The ISSB set a 150-day comment period for the exposure draft of proposed consequential amendments to the IFRS S2 industry-based guidance.

All 14 ISSB members agreed with this decision.

All 14 ISSB members confirmed they were satisfied the ISSB has complied with the applicable due process requirements to begin the process for balloting the exposure draft of proposed amendments to the IFRS S2 industry-based guidance.

No ISSB member indicated an intention to dissent from the proposals in the exposure draft of proposed amendments to the IFRS S2 industry-based guidance.

The ISSB tentatively decided to set an effective date for the amendments of 12–18 months after they are issued and to permit early application.

All 14 ISSB members agreed with this decision.

Next milestone

Exposure Draft