ISSB plans SASB amendments for three industries by early 2026

**The ISSB updated its project to enhance SASB Standards, targeting an exposure draft for Electric Utilities, Agricultural Products, and Meat, Poultry & Dairy by late 2025 or early 2026. The work strengthens industry-specific guidance underpinning IFRS S1 and S2, which India is moving toward through BRSR alignment. **

The International Sustainability Standards Board released an update in late September 2025 on its project to enhance the SASB Standards, improving quality and international applicability of industry-specific sustainability disclosures to support IFRS S1 and S2 implementation. This second phase focuses on a prospective exposure draft for three industries: Electric Utilities & Power Generators, Agricultural Products, and Meat, Poultry & Dairy. It follows an initial phase covering nine industries published in July 2025. For Meat, Poultry & Dairy, staff investigated expanding the Animal Care & Welfare topic beyond reputational and cruelty risks to address infectious disease outbreak risks.

Companies in Electric Utilities & Power Generators, Agricultural Products, and Meat, Poultry & Dairy are directly affected, with staff noting business models and sourcing practices vary substantially across regions and material risks often originate deep in supply chains. Emerging market perspectives became especially critical for this phase. Indian companies in power generation, agriculture and animal-protein sectors that report or plan to report under IFRS Sustainability Disclosure Standards should anticipate revised industry metrics, including new disclosure topics around infectious disease outbreaks for the meat, poultry and dairy sector.

Affected Indian companies in the three priority industries should monitor for the exposure draft expected by the end of 2025 or early 2026 and prepare to comment during consultation. Entities should review how revised SASB topics, including expanded Animal Care & Welfare and infectious disease risk for meat, poultry and dairy, may affect their IFRS S1 and S2 reporting. Companies should track the ISSB's evaluation of the Sustainable Industry Classification System structure and prepare data systems for higher-quality, internationally comparable industry-specific disclosures.

Key figure — Target publication for three-industry exposure draft: late 2025 or early 2026