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Global Standards: The ISSB's Amendment of SASB Standards

Updated: Dec 23, 2023

In December 2023, the International Sustainability Standards Board (ISSB) introduced significant amendments to the Sustainability Accounting Standards Board (SASB) Standards. This strategic move aims to broaden the standards' global reach and utility, ensuring their relevance and applicability across diverse jurisdictions.

 a graphic of a globe overlaid with the text 'ISSB's Global Enhancement of SASB Standards' at the top. An 'AMENDMENT' stamp in red is prominently displayed across the bottom, emphasizing the regulatory update.


The ISSB, under its stewardship, has been refining the SASB Standards, which are widely recognized and implemented by entities operating in over 80 jurisdictions. These standards provide a framework for disclosing sustainability-related risks and opportunities, facilitating entities in crafting detailed, comparable disclosures.

The latest amendments, stemming from the ISSB's focus on enhancing international applicability, address the challenge of jurisdiction-specific references in the SASB Standards that potentially limit their global usability.

ISSB / SASB - Key Amendments:

  • Targeted Revisions: The amendments, though broad, are meticulously focused on the non-climate aspects of the SASB Standards. They address specific metrics and disclosures related to sectors like technology, healthcare, finance, and others. This targeted approach ensures that each sector's unique sustainability challenges are better represented in a global context, making the standards more adaptable and relevant for international entities.

  • Methodology and Application: The ISSB's methodology involved a comprehensive review of existing standards, soliciting feedback from global stakeholders, and benchmarking against other international frameworks. This process not only included replacing jurisdiction-specific terms but also involved aligning with international norms and best practices. It emphasizes the ISSB's commitment to a collaborative, inclusive approach to standard-setting.

  • Preserving Integrity and Utility: This amendment process was designed to minimize disruption for current users of the SASB Standards. It involved extensive consultation with preparers and users to ensure that the changes maintain, if not enhance, the practical utility of these standards. This approach reflects the ISSB's commitment to continuity and stability in sustainability reporting practices.

  • Future Prospects: The ISSB's ongoing initiative extends beyond these amendments, envisioning a unified, global framework for sustainability disclosures. This broader vision includes integrating these standards with other emerging global norms, like the TCFD recommendations, and aligning with the UN Sustainable Development Goals. Such efforts signify the ISSB's role as a pivotal player in shaping the future of global sustainability reporting.

Charting a Future of Unified Global Sustainability Reporting

The ISSB's amendments to the SASB Standards mark a significant step towards establishing a more globally coherent framework for sustainability reporting. These changes not only improve the standards' international applicability but also ensure their continued relevance in a rapidly evolving global sustainability landscape. With these amendments, entities worldwide can more effectively navigate the complexities of sustainability reporting, contributing to a more transparent and accountable corporate world.


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