Contribute to the European views on the ISSB consultation on SASB enhancements
EFRAG is consulting on its Draft Comment Letter to the ISSB Exposure Draft of proposed amendments to the SASB Standards and the IFRS S2 Industry-based Guidance. Contribute to shaping a European perspective by taking the survey and participating in our workshop.
The ISSB launched a public consultation on proposed amendments to three Sustainability Accounting Standards Board (SASB) Standards, alongside updates to the Industry-based Guidance supporting IFRS S2 Climate-related Disclosures. The amendments cover three industries: Electric Utilities & Power Generators; Agricultural Products; and Meat, Poultry & Dairy.
The ISSB consultation, open till 24 July 2026, marks the final phase of the ISSB SASB Standards revision under the 2024–2026 work plan.
Why it matters for European reporting
SASB Standards remain highly relevant in the European reporting landscape, especially for interoperability purposes. More specifically, as noted in the draft simplified ESRS 1, companies may use established frameworks, such as IFRS industry-based guidance, when developing entity-specific disclosures.
EFRAG's public consultation on its Draft Comment Letter is a key opportunity to shape the future of sustainability reporting, and your feedback on this letter through the online survey and/or the workshop is crucial to help EFRAG shape a European view.
Share your views with EFRAG: complete the consultation survey on the draft comment letter
To inform EFRAG response to ISSB, we invite input from wide range of stakeholders, including preparers, auditors, business associations, investors, lenders, civil society and other users of sustainability information, in particular from industries related to the consultation. Stakeholders are invited to comment through the survey on EFRAG's Draft Comment Letter by 28 June 2026.
EFRAG Draft Comment LetterAppendix 1 Appendix 2
Consultation Survey PDF format
Take part in EFRAG’s workshop: express your interest
In addition to participating to the survey, to facilitate gathering the feedback, EFRAG will host a workshop on 27 May at 14:00 CEST. If you are interested in participating and sharing your views, please express your interest by emailing us at sasb@efrag.org by 15 May 2026.
The feedback on the draft comment letter collected via the survey, alongside insights gathered through the workshop, will inform EFRAG’s final comment letter to ISSB. Please note that you are encouraged to engage in both the consultation and the outreach activities, but may also participate in either independently.
