Amendment to SASB standards published

The International Sustainability Standards Board (ISSB) published the amendments to the Sustainability Accounting Standards Board (SASB) Standards on 20 December 2023. The amendments are intended to enhance the international applicability of the SASB Standards and to help preparers apply the SASB Standards regardless of the jurisdiction in which they operate or the type of generally accounting principles applied, without substantially altering the structure or intent of the SASB Standards. The SASB Standards are intended to facilitate the implementation and application of IFRS S1 for preparers.

The updated standards can be downloaded here.