ISSB maintenance of the SASB standards

At its July 2024 meeting, the ISSB (International Sustainability Standards Board) discussed its approach to enhancing the SASB (Sustainability Accounting Standards Board) standards, concluding that:

Find out more about the meeting

• a phased approach will be followed;

• exposure drafts of enhancements to all standards in the Extractive & Minerals Processing sector, the Electric Utilities and Power Generators standard in the Infrastructure sector, and three standards in the Food & Beverage sector, will be developed with publication expected in the first half of 2025;

• targeted amendments to other Standards to ensure consistency of measurement of common topics across industries will be considered;

• research to prioritise the sectors in the second phase and how to enhance the Sustainable Industry Classification System (SICS) will be made.

Want to know more?