IFRS Foundation

Provide feedback

As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. The ISSB has committed to maintain, enhance and evolve the SASB Standards and encourages preparers and investors to continue to use the SASB Standards.

The SASB Standards play an important role in the first two IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Sustainability-related Disclosures and IFRS S2 Climate-related Disclosures, and provide a solid footing for companies applying the IFRS Sustainability Disclosure Standards.

The International Applicability of the SASB Standards project is the first step in the ISSB’s long-term commitment to maintain and enhance the SASB Standards. There will be a range of projects over time to deliver this commitment to ensure these Standards remain relevant and decision-useful for investors. The ISSB will use feedback from its consultation on its future priorities to develop a detailed delivery plan for these projects.

Open consultations

International Applicability of the SASB Standards – submit comments by 9 August 2023
ISSB Consultation on Agenda Priorities – submit comments by 1 September 2023

To learn about ways to provide feedback on the IFRS Sustainability Standards in the future, sign up for updates at the IFRS Foundation.

Read this article to learn about the IFRS Foundation’s standard-setting process.