International applicability of the SASB standards

Topic area:
Status: 03.01.2024 |
Aktuell
Key words:
Sustainable Finance / ESG, Disclosure, IFRS
Initiative
Official name
IFRS Sustainability Disclosure Standard - Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
11.05.2023
Doc. code
ISSB/ED/2023/1
Summary
Status
Status

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Current version
Final version
19.12.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
General sustainability-related disclosure requirements (IFRS S1) (non-binding, INT)

Source: IASB, ISSB/ED/2023/1, 2023