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.

These exposure drafts are open for comment until 30 November 2025.
For further information, please refer to the ISSB website.