ISSB consults on amendments to SASB standards until 30 November 2025

On 3 July 2025, the International Sustainability Standards Board (ISSB) published the Exposure Draft Proposed Amendments to the SASB Standards for public consultation. Enhancing the SASB Standards is an integral part of the ISSB’s 2024-2026 work plan, intended to support companies in the high-quality application of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. To this end, the ISSB initially has prioritised the SASB standards for a total of 12 industries. In particular, the proposed amendments include:

• comprehensive review of the SASB standards for all 8 industries from the Extractives Sector: Coal Operations, Construction Materials, Iron & Steel Producers, Metals & Mining, Oil & Gas – Exploration & Production, Oil & Gas – Midstream, Oil & Gas – Refining & Marketing, Oil & Gas – Services;
• comprehensive review of the SASB standard for the Processed Foods industry; and
• targeted amendments to a further 41 SASB standards (in particular, metrics on greenhouse gas emissions, energy and water management, labour practices, workforce health & safety).

At the same time, a second Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 was published for public consultation. The proposed amendments are intended to maintain alignment with the climate-related content in the revised SASB Standards.

The comment period for both Exposure Drafts covers 150 days and ends on 30 November 2025. The ISSB intends to publish the revised SASB standards in 2026. A further Exposure Draft, which is intended to enhance the SASB standards for the Electric Utilities & Power Generators, Agricultural Products and Meat, Poultry & Dairy industries, is expected to be issued before the end of 2025. Further information and the published documents, including the Exposure Drafts together with the Basis for Conclusions and supporting materials, can be found in the news item of 3 July 2025 or on the accompanying ISSB project page.

The DRSC will participate in the public consultation and comment on the published Exposure Drafts. In order to take comments from practitioners into account, please do not hesitate to send these comments to kutter@drsc.de.