ISSB consultations

Introduction

Apart from its work on interoperability with global standard setters including the ISSB, EFRAG also responds to consultations by the ISSB to provide the European perspective especially in the context of its own experience in this area.

ISSB consultations project pages

EFRAG's Draft Comment Letter on the ISSB Proposed Amendments to IFRS S2 Greenhouse Gas Emissions Disclosures

Provide your comments on EFRAG's views by 20 June 2025.

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ISSB consultations on agenda priorities - 2023

The ISSB consulted on its planned activities for the next 2 years.

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International applicability of the SASB standards (2023)

The ISSB sought to enhance the international applicability of non-climate related metrics in the SASB Standards.

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News

  • 16 June 2025: Read now EFRAG's Letter to the ISSB on SASB consultation.