Project description

In June 2023, the SASB Standards were amended to align with the industry-based guidance accompanying IFRS S2 Climate-related Disclosures. In December 2023, the ISSB amended the SASB Standards in connection with the International Applicability of SASB Standards project. Download the Basis for Conclusions for the December 2023 updates here. Translations of the 2023 SASB Standards are in progress.

Project aims

Project outcome