ISSB maintenance of the SASB standards
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• 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.