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Aggregate findings do not confirm individual acceptance.","reviewScope":"Bounded public-source documentary review. 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An unavailable or unextracted list is not proof that no response exists.","reviewScope":"Bounded public-source documentary review. 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Neither individual acknowledgement nor adoption of this act was verified.","reviewScope":"Public official source review; not a review of private acknowledgements or authenticated submission portals.","reviewedAt":"2026-10-19","slug":"sasb-standards-enhancements-corporate-questionnaire","sources":[{"accessResult":"retrieved_public_html_comment_letter_listing_not_present_in_extracted_content","checkedFor":"SASB/ED/2026/1 comment deadline and named corporate or individual submissions; full comment-letter listing was not retrieved.","title":"Enhancing the SASB Standards, Phase 1 Continued: Exposure Draft and comment letters","url":"https://www.ifrs.org/projects/work-plan/enhancing-sasb-standards-phase-1-cont/ed-cl-sasb-cont/"},{"accessResult":"retrieved_public_pdf_text_cover_and_invitation_to_comment","checkedFor":"Exact exposure draft identifier and due-process scope; source is linked only, not mirrored.","title":"SASB/ED/2026/1: Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance","url":"https://www.ifrs.org/content/dam/ifrs/project/enhancing-sasb-standards-cont/sasb-ifrs-s2-ibg-ed-2026-1-proposed-amends.pdf"}],"submissionDateUnchanged":true},"responseText":"No respondent-specific acknowledgement or adoption was verified in this bounded public-source review. 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