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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. The ISSB has committed to maintain, enhance and evolve the SASB Standards and encourages preparers and investors to continue to use the SASB Standards.

The SASB Standards play an important role in the first two IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Sustainability-related Disclosures and IFRS S2 Climate-related Disclosures, and provide a solid footing for companies applying the IFRS Sustainability Disclosure Standards.

The ISSB will use feedback from its consultation on its future priorities to develop a detailed delivery plan for these projects.

Open consultations

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.

Read this article to learn about the IFRS Foundation’s standard-setting process.