In June 2023, the ISSB released updated SASB Standards to align the climate-related disclosure topics and metrics with IFRS S2 Climate-related Disclosures.
In December 2023, the ISSB completed a set of enhancements to the SASB Standards to improve their international applicability, thereby providing a solid footing for companies using them to apply IFRS S1 from 2024.
Further enhancements to the SASB Standards will be determined via public consultation. Stay up to date on the ISSB’s work plan, decisions and projects by subscribing to receive sustainability alerts via the IFRS Foundation’s notifications dashboard.