ISSB Publishes Comprehensive SASB Standards Amendments Exposure Drafts

In July 2025, the ISSB published two exposure drafts proposing substantial amendments to SASB Standards and Industry-based Guidance on Implementing IFRS S2. The amendments target nine industries initially, with enhancements designed to align SASB Standards more closely with IFRS Sustainability Disclosure Standards and GRI frameworks. The comment period runs until November 30, 2025, with finalization expected in 2026. The amendments address greenhouse gas emissions, energy management, water management, labor practices, and workforce health & safety metrics. This represents the first comprehensive review opportunity for global stakeholders since SASB’s integration into the IFRS Foundation framework. ( IFRS Foundation )

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Simon Mak
Simon Mak didn’t set out to build just another finance firm—he set out to change how business measures success. After graduating from McGill University and earning credentials as a CFA and CMA, Simon founded Ascent Partners in Hong Kong, blending financial rigor with a vision for sustainability. Along the way, he realized that true value isn’t just in numbers—it’s in impact. That belief inspired the Ascent Partners Foundation, which Simon leads as Chairman. The foundation supports causes from poverty relief to environmental protection, partnering with NGOs and sustainability networks to drive real change. His influence extends beyond the boardroom through roles with Friends of the Earth, the UN ESCAP Sustainable Business Network, and industry alliances—always guided by one principle: business should be a force for good.
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| September 14th, 2025 | Posted in News |

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