EFRAG calls for Industry Voices to Shape Europe’s Response to SASB Consultation

Are you a company from the Electric Utilities & Power Generators, Agricultural Products, and Meat, Poultry & Dairy sectors willing to help shape a European perspective on the latest SASB consultation? This is your opportunity to make your voice heard.

On 26 March 2026, the International Sustainability Standards Board (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.

Following last year’s consultation on nine priority industries (already assessed by EFRAG in a comment letter), the current Exposure Draft focuses on the remaining three sectors:

  • Electric Utilities & Power Generators

  • Agricultural Products

  • Meat, Poultry & Dairy

This consultation open till 24 July 2026 marks the final phase of the SASB Standards revision under the 2024–2026 work plan.

Access the SASB Exposure Drafts & Basis for Conclusions

Why it matters

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.

The consultation offers thus a key opportunity to shape the future of sustainability reporting, and your input is crucial to help EFRAG shape a European' position.

What’s next

EFRAG is preparing its response. To ensure a European view, EFRAG will:

  • Publish a Draft Comment Letter (expected May–June 2026)
  • Host targeted workshops and interviews
  • Gather feedback through an online survey

EFRAG is particularly keen to hear from preparers, auditors, investors, lenders, business associations, civil society, and other users of sustainability information, especially those connected to the sectors under consultation.

Get involved

Interested in participating in EFRAG’s workshops, interviews and survey? Express your interest by emailing sasb@efrag.org by 30 April 2026 and contribute to the European’s perspective !

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