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The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to three SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2 Climate-related Disclosures.
The proposed amendments cover the remaining three of the 12 SASB Standards identified by the ISSB as initial priorities for enhancement:
- Agricultural Products;
- Meat, Poultry & Dairy; and
- Electric Utilities & Power Generators.
The proposals in this Exposure Draft are consistent with those in the July 2025 Exposure Draft, which covered the first nine of the 12 prioritised SASB Standards.
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