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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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The International Sustainability Standards Board (ISSB) is seeking feedback on the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates. Such enhancements will preserve the structure, completeness and intent of the SASB Standards. The enhancements are designed to ensure that entities can apply the SASB Standards regardless of the jurisdiction in which they operate or the type of generally accepted accounting principles (GAAP) they apply.
The ISSB is seeking feedback on narrowly the targeted revision approaches the Methodology encompasses and associated updates to the SASB Standards Taxonomy the revisions may require. The Exposure Draft includes details regarding Methodology implementation and various examples of proposed revisions.
Stakeholders can respond to the Exposure Draft by submitting a survey (preferred).
The questions in the survey are identical to the questions in the Exposure Draft. The ISSB encourages survey responses to increase the efficiency with which the ISSB can gather, analyse and draw conclusions from the feedback.
Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Exposure Draft.
In lieu of a survey response, stakeholders may respond to the Exposure Draft by submitting a comment letter below.
The Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates is open for comment until 9 August 2023.
Exposure Draft: Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Update
Exposure Draft: Survey—Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates
Exposé-sondage: Méthode proposée pour l’amélioration de l’applicabilité des normes du SASB à l’échelle internationale et Mise à jour de la taxonomie des normes du SASB
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