All open SASB Standards projects were transitioned to the ISSB as of August 1, 2022, when the Value Reporting Foundation consolidated into the IFRS Foundation. The SASB Standards Board’s recommended changes were passed to the ISSB for further deliberation and will be subject to the IFRS Foundation’s due process.
Work is expected to continue on these projects, although public consultation on the ISSB's future agenda priorities will inform their detailed delivery plan.