ISSB Launches Review of SASB Standards for 50 Sectors: More Clarity on Climate, Water, Labor

The International Sustainability Standards Board ( ISSB ) has proposed amendments to the SASB Standards, the industry sustainability reporting standards, and consequently updates to the Sector Guidance for the Application of IFRS S2 , relating to the disclosure of climate risks. The two drafts with the proposals are now open for consultation.

The changes are structured on three levels, namely the complete revision of nine priority sectors , including all eight of the Minerals and Processing sector and the Processed Food sector; the alignment of some indicators in 41 other sectors , for cross-cutting themes such as water management , workforce health and safety ; and the updating of the guidance for IFRS S2 to ensure consistency with the content of the revised SASB standards (covering the 9 priority sectors and 37 of the 41 additional sectors).

This initiative is part of the ISSB's 2024–2026 work plan, designed to support companies in adopting the new Sustainability Disclosure Standards (IFRS S1 and S2) and improve the quality and usefulness of the information provided to investors.

In particular, this is the first real opportunity for global stakeholders to provide in-depth feedback on how useful the SASB standards are for decision-making and sustainable in terms of application costs.

The proposals also include updates to key topics related to climate, natural and human capital (greenhouse gas emissions, energy and water management, labor practices, worker health and safety).

As Sue Lloyd , Vice President of the ISSB, explained: “SASB standards are widely used on a voluntary basis and are a key resource for those who apply ISSB standards. This in-depth review helps align language and concepts between the two systems. It is the first real opportunity for stakeholders to have a structured voice on SASB standards in the ISSB context.”

The ISSB has organized a public consultation open until 30 November 2025 , facilitated by an online survey , allowing for full or selective feedback, supporting materials , such as simplified versions of the documents, translations into multiple languages , to ensure international engagement.

These proposals, as stated in a press release, are the result of collaboration with stakeholders from all over the world (investors, companies, thematic experts) and with international bodies such as the Global Reporting Initiative (GRI) , EFRAG and the Taskforce on Nature-related Financial Disclosures (TNFD) , to ensure interoperability and global consistency between frameworks.

After analyzing the comments received, the ISSB plans to publish the final versions in 2026 .

New drafts of three additional SASB standards, one for electric utilities and energy producers and two standards in the Food & Beverage sector, will also be published by the end of 2025.

The SASB Standards cover 77 industries and are a key tool for identifying and communicating sustainability risks and opportunities. They are specifically cited in IFRS S1, which requires companies to “ refer to and consider the applicability ” of the SASB Standards when preparing their reporting.