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Comment letter – ED – Amendments to the SASB Standards
EY has submitted a comment letter to the IFRS Foundation to offer its views on the Exposure Draft Amendments to the SASB Standards.
In issuing the Exposure Drafts (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 2 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.