EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
ISSB proposes amendments to SASB Standards & IFRS S2 Industry-based Guidance
On 3 July, the ISSB published two Exposure Drafts (EDs): Proposed Amendments to SASB Standards and Proposed Amendments to Industry-based Guidance on Implementing IFRS S2
In issuing the EDs, the ISSB is seeking public comment on:
- Proposed amendments in the SASB ED on an initially identified set of nine priority SASB Standards as well as proposing targeted amendments to another 41 SASB Standards to maintain consistent disclosures on the common topics among industries.
- Whether to make consequential amendments to the industry-based guidance in IFRS S2 Climate-related Disclosures, that are triggered as a result of the proposed amendments to the climate-related guidance in the SASB Standards.
The comment period for the EDs ends on 30 November 2025.