The International Sustainability Standards Board (ISSB), under the IFRS Foundation, has released new exposure drafts aimed at modernizing the Sustainability Accounting Standards Board (SASB) sector-based ESG reporting standards. The move marks a major step in enhancing the alignment and global usability of ESG disclosures—critical to advancing investor transparency and supporting a robust carbon neutral strategy. 

The SASB Standards, covering 77 industries, provide industry-specific guidance on sustainability-related risks and opportunities. These standards now play a vital role in the implementation of ISSB’s global sustainability disclosure frameworks—IFRS S1 and IFRS S2—with companies required to reference SASB content during application. 

As part of its 2024–2026 work plan, the ISSB has launched a detailed review across nine priority industries, including: 

• Oil & Gas 

• Metals & Mining 

• Construction Materials 

• Coal Operations 

• Processed Foods 

Additionally, the drafts propose metric alignment for 41 other industries on topics like Water Management and Workforce Health & Safety. Updates also include climate-specific guidance to ensure IFRS S2 remains in step with industry-based disclosures. 

The consultation, open until November 30, 2025, invites stakeholders to assess the cost-effectiveness, comparability, and decision-usefulness of the proposed updates. ISSB has worked closely with key organizations like GRI, EFRAG, and TNFD to improve interoperability and international relevance. 

ISSB Vice-Chair Sue Lloyd emphasized that this is the first comprehensive chance for stakeholders to shape how SASB standards evolve within the ISSB framework—providing a global foundation for more consistent and effective ESG reporting. 

The revisions aim to further integrate ESG performance metrics into financial markets and strengthen global progress toward long-term carbon neutral strategies through transparent, industry-specific sustainability disclosures. Final updates are expected by 2026. 

 

资料来源 

https://www.esgtoday.com/issb-kicks-off-update-of-sector-focused-sasb-sustainability-reporting-standards/