The IFRS Foundation released a resource for companies on how to consider, use, and disclose the use of the industry-specific SASB standards in IFRS S1 and IFRS S2 reporting.
As previously reported here, the ISSB announced its launch of a 150-day consultation (until November 30, 2025) on two exposure drafts to modify the SASB Standards. In addition to the numerous companies that voluntarily report in alignment with or reference the SASB Standards, companies are required to refer to and consider the applicability of’ SASB Standards when applying ISSB Standards. The Society, under the auspices of the Sustainability Practices Committee, plans to weigh in via comment letter, the surveys (see pdfs here and here, respectively), or both. Members interested in joining a working group for this purpose, please contact Randi Morrison.