TAC Stakeholder survey
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The ISSB has published its Exposure Draft of Proposed Amendments to the SASB Standards (‘Exposure Draft’) and consequential amendments to the Industry-based Guidance on Implementing IFRS S2. It is proposing to:
- Make changes to nine SASB Standards in those industries it has identified as ‘priority industries’
- Make targeted amendments to 41 additional SASB Standards, based on the proposed amendments to the ‘priority industries’ to maintain consistency across topics
- Make consequential amendments to the Industry-based Guidance on implementing IFRS S2, based on the relevant SASB amendments
The UK Sustainability Disclosure Technical Advisory Committee (‘TAC’) is preparing its response to the ISSB’s consultation and will be discussing technical matters relating to this in its public meetings. In our role of providing a focal point for UK stakeholders, we are interested in hearing your views on these proposed changes. We are interested in hearing from all UK stakeholders including both users and preparers of sustainability reporting, sectoral/thematic/SASB Standards experts, data providers, and other interested bodies. The FRC, who acts as the Secretariat to the TAC, will then take your perspectives into consideration as we develop the TAC’s response.
You can share your views with us by completing this short survey. The deadline for responding to this survey is Friday 29th August 2025. Any views that you share with us will be anonymised when discussed in public meetings or included in written papers, with only an indication of your stakeholder group and industry of interest.
- Complete the survey (Microsoft Forms)
A PDF version of the survey is available here for reference.