EFRAG publishes new version of ESRS

Due Date: 29/09/2025

EFRAG publishes today the revised and simplified Exposure Drafts of the European Sustainability Reporting Standards (ESRS).

ISSB proposes comprehensive review of priority SASB Standards

The ISSB has published the Exposure Draft: Proposed Amendments to the SASB Standards and the Exposure Draft: Proposed 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.