Yes. In the ISSB's [draft] General Requirements Standard, companies are directed to SASB Standards as priority materials for complying with the [draft] Standard in the absence of specific IFRS Sustainability Disclosure Standards. Using industry-based disclosure topics and metrics in the SASB Standards enables companies to address a range of sustainability-related risks and opportunities. The ISSB's [draft] Climate-related Disclosures Standard proposes requirements for disclosure of material information about significant climate-related risks and opportunities, including industry-based requirements derived from SASB Standards.
Articles in this section
- Can (should) I continue to use SASB Standards while the ISSB works to develop IFRS Sustainability Disclosure Standards?
- What happens to open SASB Standards projects after the Value Reporting Foundation's consolidation into the IFRS Foundation?
- Are the SASB Standards incorporated into the ISSB's General Requirements and Climate-related Disclosures Exposure Drafts?
- How can I provide feedback on, contribute to, or ask questions about ISSB exposure drafts?
- How does the Value Reporting Foundation's consolidation with the IFRS Foundation affect the FSA credential?
- How does the Value Reporting Foundation’s consolidation with the IFRS Foundation affect the SASB Alliance?