Yes. The ISSB encourages the continued use and full support of SASB Standards until IFRS Sustainability Disclosure Standards are available for use. SASB Standards are incorporated into the ISSB's first two exposure drafts, General Requirements and Climate-related Disclosures, and will continue to be used as the starting point for the ISSB's industry-based disclosure requirements. The ISSB has committed to build on SASB Standards and leverage the industry-based approach used in their development. Use of SASB Standards, therefore, will be good preparation for implementation of the IFRS Sustainability Disclosure Standards when they are available for use.
 The development of IFRS Sustainability Disclosure Standards is subject to due process.