Industry-based disclosures are cost-efficient for companies and useful for investors. Using industry-based disclosure topics and metrics in the SASB Standards enables companies to address a range of sustainability-related risks and opportunities. In the ISSB's [draft] General Requirements Standard, companies are required to consider SASB Standards as priority materials for complying with the [draft] Standard in the absence of specific IFRS Sustainability Disclosure Standards. The ISSB's [draft] Climate-related Disclosures Standard requires disclosure of material information about significant climate-related risks and opportunities, including, in Appendix B, industry-based requirements derived from SASB Standards. In response to feedback received on the exposure draft, the ISSB decided that, while industry-based disclosures are required, Appendix B should initially serve as non-mandatory illustrative guidance. However, the intention is to make those requirements mandatory in the future, following additional research, consultation and revisions.