ISSB Exposure Draft Proposing Amendments to three SASB Standards: Agricultural Products, Meat, Poultry & Dairy and Electric Utilities and Power Generators.
ISSB Exposure Draft Proposing Amendments to Three SASB Standards
The sustainability disclosure requirements under IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB) of the IFRS Foundation. Before finalising new standards or amendments, the ISSB issues consultative documents such as Exposure Drafts to seek comments and feedback from stakeholders across the globe.
The Sustainability Reporting Standards Board (SRSB) of ICAI, with the objective of providing an opportunity to stakeholders in India to participate in the international standard-setting process at an early stage, invites comments on the consultative documents issued by the ISSB.
Industries Covered in the Exposure Draft
- Agricultural Products
- Meat, Poultry & Dairy
- Electric Utilities & Power Generators
Supporting Documents
The ISSB has invited comments on the Exposure Draft until 24th July 2026. However, to facilitate consolidation and consideration of stakeholders’ views in ICAI’s response to the ISSB, comments may kindly be submitted to the SRSB on or before 25th June 2026.
Submission of Comments
Comments on the abovementioned Exposure Draft may be submitted through any of the following modes:
Comments can be sent to:
sustainability@icai.in
Postal Address
Secretary,
Sustainability Reporting Standards Board (SRSB)
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi – 110 002
The comments received will assist ICAI in formulating its response to the ISSB consultation and contribute to the ongoing development of global sustainability disclosure standards.
Further clarifications on the Exposure Draft may be sought by e-mail at sustainability@icai.in.