Exposure Draft SASB/ED/2026/1 Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance

The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to three SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2 Climate-related Disclosures.

As part of its 2024-2026 work plan, the ISSB is enhancing the SASB Standards to provide timely support to companies applying IFRS Sustainability Disclosure Standards.

Proposed amendments 

This Exposure Draft sets out proposed amendments to three SASB Standards that have been prioritised by the ISSB for comprehensive review:

• the Agricultural Products SASB Standard;

• the Meat, Poultry & Dairy SASB Standard; and

• the Electric Utilities & Power Generators SASB Standard.

This Exposure Draft is part of the scope of work for the project to propose amendments to 12 prioritised SASB Standards decided upon by the ISSB in July 2024. In July 2025, the ISSB published the Exposure Draft Proposed Amendments to the SASB Standards (July 2025 Exposure Draft) setting out proposed amendments to nine other SASB Standards.

The proposed amendments are intended to enhance the clarity, conciseness and cost-effectiveness of the SASB Standards for preparers. 

In addition, the Exposure Draft also proposes consequential amendments to the Industry-based Guidance on Implementing IFRS S2 to maintain alignment with the climate-related content in the SASB Standards.

Following the comment period, the ISSB will discuss the feedback on this Exposure Draft and decide whether and how to amend the three prioritised SASB Standards and related IFRS S2 industry-based guidance.

Invitation to comment

Please send us your comments via email at technical@masb.org.my by the closing deadline of 24 June 2026.

Click here to submit your comments.