The International Sustainability Standards Board (ISSB) has moved to further refine its global disclosure framework by publishing a new Exposure Draft. This latest proposal targets amendments to three specific SASB Standards: Agricultural Products; Meat, Poultry & Dairy; and Electric Utilities & Power Generators.
These sectors represent the final portion of twelve initial priorities identified by the board for enhancement. The move is designed to ensure that the standards remain robust and “decision-useful” for investors while maintaining strict alignment with the broader IFRS S2 Climate-related Disclosures.
The proposed changes seek to harmonise language across the various ISSB frameworks and improve international applicability. By doing so, the board aims to support interoperability with other global reporting standards without losing its core focus on the specific information needs of the financial community.
ISSB Vice-Chair Sue Lloyd emphasised that industry-specific data is a critical requirement for entities applying these standards, noting that the SASB Standards serve as a vital, comprehensive resource for companies navigating complex sustainability reporting.
Stakeholders and industry experts are now invited to review the Exposure Draft and the accompanying Basis for Conclusions. The ISSB has opened a 120-day consultation period, which is set to conclude on 24 July 2026. Feedback should be submitted via the official online survey.
The board has clarified that respondents who provided feedback during last year’s consultation on the first nine standards do not need to repeat general comments unless they pertain specifically to the three industries currently under review.
