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ISSB: public consultation to enhance the international applicability of the SASB Standards

The International Sustainability Standards Board (ISSB) is seeking feedback on the Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates.

The SASB Standards are already being voluntarily applied by over 2,700 companies in more than 70 jurisdictions around the world. They serve as an important source of guidance in the ISSB’s general requirements standard (IFRS S1) by helping companies to identify sustainability-related risks and opportunities and provide appropriate disclosures beyond climate (which is addressed by IFRS S2).

The intention now is a very significant one: “to make sure references within them are internationally applicable”.

According to the press release, “A small subset of the metrics included in the SASB Standards—around 20%—incorporate references to specific jurisdictional laws and regulations. Revising these references will help improve international applicability and remove regional bias.”

The consultation is open for comments, preferably by online survey, until Wednesday 9 August 2023.


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“Nothing in life is to be feared, it is only to be understood. Now is the time to understand more, so that we may fear less.”

“I am among those who think that science has great beauty”

Madame Marie Curie (1867 - 1934) Chemist & physicist. French, born Polish.

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