Eco Sustainability’s Technical Commentary on the Amendments to the SASB Standards

Eco Sustainability
Dec 1
2 min read

Eco Sustainability is proud to have contributed to the ISSB’s public consultation on the proposed amendments to the SASB Standards—reinforcing our commitment to shaping high-quality, globally consistent sustainability disclosure frameworks. As the ISSB advances enhancements across nine priority industries and aligns key metrics in over forty additional sectors, our participation reflects our role not only as practitioners, but as an active voice in the evolution of global sustainability standards.

About the Amendments to the SASB Standards

The International Sustainability Standards Board (ISSB) has today published two exposure drafts proposing amendments to the SASB Standards and consequential amendments to the Industry-based Guidance on Implementing IFRS S2.

The proposed amendments:

present a comprehensive review of nine industries that were prioritised (all eight industries in the Extractives & Minerals Processing sector and the Processed Foods industry);
align some metrics in a further 41 industries for topics such as Water Management and Workforce Health & Safety; and
propose updates to Industry-based Guidance on Implementing IFRS S2 (affecting the nine prioritised industries and 37 of the 41 industries) to maintain alignment with climate-related content in the SASB Standards.

The ISSB included these enhancements in its 2024–2026 work plan to provide timely support to companies applying IFRS Sustainability Disclosure Standards (ISSB Standards) and to enhance the decision-usefulness of information provided to investors.

This work will support implementation of the ISSB Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures and will also benefit the many companies that apply the SASB Standards on a voluntary basis.

See our submission here