When the Value Reporting Foundation merged with the IFRS Foundation in August 2022, all active SASB Standards projects were transferred from the SASB Standards Board to the IFRS Foundation. The International Sustainability Standards Board (ISSB) is considering these projects in its 2024-2026 work plan through its enhancing of the SASB Standards and within its research projects on biodiversity, ecosystems and ecosystem services and human capital. For historical information on each project, please visit the project pages linked below. For a description of the process underlying the SASB Standards, please visit the Standard-Setting Process page.