International Sustainability Standards Board

Yes. Businesses and investors around the world use SASB Standards to better identify, manage, and communicate the financially material sustainability risks and opportunities they face. There is strong, growing support for SASB Standards in markets around the world. For current statistics about worldwide use of SASB Standards, please review Global Use of the Standards and the updated list of SASB Standards reporters.

Furthermore, the IFRS Sustainability Disclosure Standards being developed by the International Sustainability Standards Board (ISSB) to form the global baseline for sustainability disclosures build upon the SASB Standards and the TCFD Recommendations. As foundational work in 2023, the ISSB will enhance the international applicability of the SASB Standards and continue SASB Standards projects handed over by the VRF. In other words, the ISSB is not just building upon and preserving the SASB Standards, it is updating and improving them. Companies that apply the SASB Standards now will find they are an efficient solution for disclosing sustainability information and a solid foundation for adopting IFRS Sustainability Disclosure Standards in the coming years.

The ISSB encourages the continued use and full support of the SASB Standards until they are replaced by IFRS Sustainability Disclosure Standards. SASB Standards are incorporated into the ISSB's first two exposure drafts, General Requirements for Disclosure of Sustainability-related Financial Information (S1) and Climate-related Disclosures (S2), and will continue to inform the ISSB's industry-specific disclosure requirements.

As described in S1, industry-specific disclosures are required by those applying the ISSB’s Standards, and companies need to consider the SASB Standards to identify topics and metrics to disclose in the absence of an IFRS Sustainability Disclosure Standard.

This means the SASB Standards will continue to be supported on a standalone basis by the ISSB for at least four years, and realistically probably longer, while the ISSB continues its standard-setting activities using the SASB Standards as a basis.

The ISSB has introduced rigorous due process to ensure the SASB Standards are maintained and enhanced over this time with any proposed changes being subject to public consultation[1].

Use of the SASB Standards, therefore, will be good preparation for implementation of the IFRS Sustainability Disclosure Standards when they are available for use.

SASB Standards are available for download at All SASB Standards implementation tools and resources, now part of the IFRS Foundation, are still accessible via

[1]The development of IFRS Sustainability Disclosure Standards is subject to due process. Read more about the ISSB’s recent decisions pertaining to the SASB Standards, as well as their commitment to maintaining and enhancing them.

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 upcoming public consultation on the ISSB's future agenda priorities will inform their detailed delivery plan.

Additionally, the ISSB will enhance the international applicability of the SASB Standards. In other words, the ISSB is not just preserving the SASB Standards, it is updating and improving them to provide a solid footing when companies use them when applying the new IFRS Sustainability Disclosure Standards. As part of that process, a group of ISSB members—chaired by Jeff Hales, former Chair of the SASB Standards Board—has been established and tasked with developing recommendations for the ISSB related to the maintenance, evolution and enhancement of the SASB Standards. The group will develop drafts of the required exposure drafts of amendments to the SASB Standards and, after considering the stakeholder feedback, drafts of the final amendments. The ISSB as a full board will consider the recommendations of this group in ISSB meetings (which are public) and ratify the exposure drafts and, subsequently the final amendments prepared by the group. The comment period for the exposure drafts will be the same as for those related to IFRS Sustainability Disclosure Standards.

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.


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, industry-specific disclosures are required by those applying the ISSB’s Standards, and companies need to consider the existing SASB Standards to identify topics and metrics to disclose 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 the appendix to the exposure draft, industry-specific requirements derived from SASB Standards. In response to feedback received on the exposure draft, the ISSB, while confirming the requirement for industry-specific climate information to be disclosed, decided to classify this appendix as examples of disclosures that could be provided, with the intention to make these disclosures mandatory in the future, subject to further consultation.

First, thank you for your interest in engaging with and supporting the ISSB as they work toward delivering a global baseline of sustainability disclosure standards. Your engagement, including 1,400+ responses on the General Requirements (S1) and Climate (S2) Exposure Drafts, has contributed to the quality and speed of the ISSB’s work to date and will continue to be important to their work going forward.

The ISSB completed redeliberations and technical decisions on its first two Draft Standards and expects to issue final Standards (IFRS S1 and IFRS S2) towards the end of Q2 2023. For notices of upcoming consultation periods, please subscribe to receive sustainability alerts via the IFRS Foundation’s notifications dashboard. See the ISSB Update for preliminary decisions of the ISSB. See the ISSB FAQs for more information about the ISSB and its work. Other questions and feedback for the ISSB can be submitted via the contact form on the ISSB’s webpage.

The FSA Credential continues to be offered under the IFRS Foundation following the consolidation of the Value Reporting Foundation into the IFRS Foundation in August 2022. The transition of the SASB Standards and Integrated Reporting Framework to the IFRS Foundation and ISSB increases the global relevance and the value of the FSA Credential.

For addition questions, see the FSA Credential FAQ.

The SASB Alliance merged with the <IR> Business Network to form the IFRS Sustainability Alliance—a global community for sustainability standards and integrated reporting. Members of the IFRS Sustainability Alliance share a belief in the benefits of a coherent and comprehensive system for corporate disclosure and a more integrated approach to the way organizations plan and disclose their approach to value creation. Visit the IFRS Sustainability Alliance website for more information.