Blackline documents for revised SASB Standards released
11 Oct, 2023
The ISSB SASB Standards Board Advisor Group has issued a set of blackline documents detailing upcoming revisions to the SASB Standards. These revisions will enhance the international applicability of the Standards.
The revisions to the Standards were drawn from feedback collected from Exposure Draft Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates. No comments are being sought on the blackline documents and their purpose is to provide a comprehensive overview of the proposed revisions, allowing stakeholders time to acquaint themselves with the impending changes. The blackline documents will be available until 10 November 2023 and are not considered final until they are officially ratified and issued by the ISSB. It is anticipated that the ratification will occur in December 2023.
For more information, see the press release on the IFRS Foundation’s website.
