Consultation response: SASB enhancements
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Overview
Status: ongoing
The International Sustainability Standards Board (ISSB) has published two Exposure Drafts, Proposed Amendments to the SASB Standards and Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2 in July 2025. These Exposure Drafts are part of the ISSB’s first phase in its project to enhance the SASB Standards, with the objective of supporting the high-quality implementation of IFRS S1 and IFRS S2. The consultation period for both Exposure Drafts closes on 30 November 2025.
The UK Sustainability Disclosure TAC intends to undertake stakeholder outreach and respond to the Exposure Drafts with comment letters. This is due to its remit in assessing IFRS S1 and IFRS S2 for use in the UK, its role as a focal point for UK stakeholders to influence the ISSB, and the written request from the Department of Business and Trade to understand the proposed amendments and their implications on the upcoming UK Sustainability Reporting Standards.
Project plan
The proposed project plan was discussed by the UK Sustainability Disclosure TAC on 8 July 2025.
Outreach
The TAC welcomes initial views from UK Stakeholders via a survey, open until Friday 29 August.
The TAC plans to conduct stakeholder outreach including roundtables and interviews during September 2025. Further details will be made available nearer the time.
If you would like to contribute to outreach work on this project, please email [email protected]