Our response welcomes the ISSB's proposed revisions to selected SASB Standards and sets out recommendations to strengthen climate, nature and transition-related disclosures for investors.
The International Sustainability Standards Board (ISSB) recently consulted on proposed amendments to three SASB Standards covering the Agricultural Products, Meat, Poultry & Dairy Products, and Electric Utilities & Power Generators industries, alongside related updates to IFRS S2 guidance.
IIGCC has submitted a response to the consultation, drawing on member expertise and our ongoing work on sustainable finance, climate risk and nature-related disclosure.
It highlights several key priorities for investors:
Strengthening greenhouse gas emissions disclosures across food and agriculture sectors.
Expanding supply chain and traceability disclosures to better capture material environmental risks, including deforestation-related impacts.
Enhancing power sector disclosures on transition planning, electricity storage, grid infrastructure and physical climate risks.
Maintaining strong alignment between SASB Standards, IFRS Sustainability Disclosure Standards and other leading frameworks.
If you have any questions about IIGCC's response or our work on sustainable finance policy, please contact Leo Donnachie, Senior Policy Specialist, Sustainable Finance.