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The International Sustainability Standards Board (ISSB) has published two exposure drafts:
The ISSB included these enhancements in its 2024–2026 work plan to provide timely support to companies applying IFRS Sustainability Disclosure Standards and to enhance the decision-usefulness of information provided to investors. This work will support implementation of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures and will also benefit the companies that apply the SASB Standards on a voluntary basis.
ISCA requires all comments to be submitted to professionalstandards@isca.org.sg by 29 September 2025.