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As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards, and all active SASB Standards projects were transferred to the IFRS Foundation.

Enhancing the SASB Standards is part of the ISSB’s 2024-2026 work plan. There will be a range of enhancements to ensure that these Standards remain relevant and decision-useful for investors.

Visit this page to see ISSB consultations open for comment. To stay updated on the ISSB’s work and future consultations, subscribe for updates at the IFRS Foundation.