A group of ISSB members—chaired by Jeff Hales, former Chair of the SASB Standards Board—has been established and tasked with developing recommendations for the ISSB related to the maintenance, evolution and enhancement of the SASB Standards. The group will develop drafts of the required exposure drafts of amendments to the SASB Standards and, after considering the stakeholder feedback, drafts of the final amendments. The ISSB as a full board will consider the recommendations of this group in ISSB meetings (which are public) and ratify the exposure drafts and, subsequently the final amendments prepared by the group. The comment period for the exposure drafts will be the same as for those related to IFRS Sustainability Disclosure Standards.
Articles in this section
- What are the ISSB Standards and how do the SASB Standards fit in?
- I plan to adopt the ISSB Standards. Why should I continue to use the SASB Standards? How long will they be supported?
- What is the ISSB’s process for maintaining and enhancing the SASB Standards?
- What work has the ISSB done to enhance the SASB Standards?
- How are the SASB Standards incorporated into the ISSB's General Requirements and Climate-related Disclosures Standards?
- What happened to open SASB Standards projects after the Value Reporting Foundation's consolidation into the IFRS Foundation?
- Does the IFRS Foundation offer a sustainability-related education credential?
- Does the IFRS Foundation offer a membership program similar to the SASB Alliance?