Snn Owned
- AI TRAINING
- allowed
- RIGHTS BASIS
- Original SNN English summary, classification metadata and structured knowledge relationship.
The ISSB published an Exposure Draft on 26 March 2026 proposing amendments to the Agricultural Products, Meat, Poultry and Dairy, and Electric Utilities and Power Generators SASB Standards, together with consequential changes to the Industry-based Guidance on Implementing IFRS S2. The 120-day comment period closed on 24 July 2026.\n\nMateriality: major standards-development consultation. The proposals address international applicability, decision-usefulness, interoperability and alignment between SASB climate content and IFRS S2 industry guidance.\n\nImplementation relevance: affected-sector preparers should retain current controls while monitoring the ISSB redeliberation and final amendments; the Exposure Draft itself is not a final requirement.\n\nKnowledge Graph: linked to the SASB enhancement trajectory and the related consultation record. Source title, publication date and canonical URL were verified against the IFRS Foundation on 18 August 2026.