ISSB Proposes Overhaul of Key SASB Standards to Align with IFRS S2 Climate Guidance

juillet 4, 2025

10:09 am

Key Impact Points:

Nine high-impact industries targeted: Comprehensive updates proposed for all Extractives & Minerals Processing industries and Processed Foods.
Wider industry updates: Metric adjustments planned for 41 additional industries, covering water, workforce safety, and more.
Stakeholder engagement open: Feedback window on the exposure drafts runs through 30 November 2025.

ISSB Launches Major Revisions to Align SASB and IFRS S2 Guidance

The International Sustainability Standards Board (ISSB) today released two exposure drafts proposing updates to the SASB Standards and related changes to the IFRS S2 Industry-based Guidance. These amendments mark a pivotal step in aligning industry-based sustainability disclosures under the ISSB framework.

The revisions include:

A comprehensive review of nine industries—eight in Extractives & Minerals Processing and the Processed Foods sector.
Targeted metric alignment across 41 more industries, focusing on water management, labor practices, and workforce health & safety.
Updates to Industry-based Guidance on IFRS S2, ensuring consistency with SASB’s climate-related disclosures for 46 industries in total.

A Key Moment for Global Feedback

“This comprehensive review for nine industries further aligns the language and concepts in the SASB Standards with the ISSB Standards,” said Sue Lloyd, ISSB Vice-Chair. “For our stakeholders, this is the first noteworthy opportunity to weigh in comprehensively on the content of the SASB Standards in the context of the ISSB Standards.”

The consultation invites stakeholders—including investors, preparers, regulators, and auditors—to submit feedback over a 150-day comment period, ending 30 November 2025.

Supporting Global Implementation

The changes are part of ISSB’s 2024–2026 work plan to strengthen the decision-usefulness and cost-effectiveness of sustainability disclosures. The SASB Standards, which cover 77 industries, are a key reference for companies applying the ISSB Standards (IFRS S1 and IFRS S2), particularly for identifying material sustainability-related risks and opportunities.

These proposals also respond to growing demand for interoperability, informed by regular engagement with groups such as GRI, EFRAG, and the TNFD.

Facilitating Easier Participation

To simplify feedback, the ISSB has launched an interactive online survey and published a clean version of the SASB exposure draft. Timely translations are also in development.