Provide Feedback

As of August 2022, the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. The ISSB has committed to building on the industry-based SASB Standards and adopting SASB’s industry-based approach to standards development. SASB Standards play an important role in the Climate-related Disclosures Exposure Draft and General Requirements for Sustainability-related Disclosures Exposure Draft. To learn about ways to provide feedback on the IFRS Sustainability Standards in the future, sign up for updates at the IFRS Foundation.

Historical information about the role of feedback in the development of the SASB Standards

  • General feedback: provided through a variety of channels, including email, phone discussions, and letters
  • Consultation: supported efforts to identify projects and guide research throughout a project lifecycle
  • Public comment periods: more formal, structured point of engagement that served as a key input for the SASB Standards Board when voting whether to approve proposed new or amended standards
  • Advisory and working groups: consisted of external advisors (such as corporates, industry members, investors, financial analysts, and other professionals) who provided advice on specific aspects of sectors, industries, and topics, including metrics and technical protocols