ICAI - The Institute of Chartered Accountants of India

Sustainability Reporting Standards Board
The Institute of Chartered Accountants of India
10th June 2026

ISSB Exposure Draft Proposing Amendments to three SASB Standards: Agricultural Products, Meat, Poultry & Dairy and Electric Utilities & Power Generators

The sustainability disclosure requirements under IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB) of the IFRS Foundation. The ISSB, before finalising new standards or amendments, issues consultative documents such as Exposure Drafts to seek comments and feedback from stakeholders across the globe.

The Sustainability Reporting Standards Board (SRSB) of ICAI, with the objective of providing an opportunity to stakeholders in India to participate in the international standard-setting process at an early stage, invites comments on the consultative documents issued by the ISSB. This initiative also enables Indian stakeholders to stay informed about emerging developments in sustainability reporting at the global level.

Recently, the ISSB has issued the following Exposure Draft for public comments.

The Exposure Draft proposes amendments to three SASB Standards covering the following industries:

Agricultural Products
Meat, Poultry & Dairy
Electric Utilities & Power Generators

The Exposure Draft includes the following supporting materials:

The Exposure draft shows the proposed amendments of the three SASB Standards

Link: https://resource.cdn.icai.org/92664srsb-aps5518-exp.pdf
Industry snapshots presenting the context for the changes and main amendments

Agricultural Products: Link: https://resource.cdn.icai.org/92676srsb-aps5518-a.pdf
Meat, Poultry and Dairy: Link: https://resource.cdn.icai.org/92674srsb-aps5518-m.pdf
Electric Utilities & Power Generators: Link: https://resource.cdn.icai.org/92675srsb-aps5518-e.pdf
Basis for conclusions provides the rationale for the decisions related to the proposed amendments

Link: https://resource.cdn.icai.org/92663srsb-aps5518-basic-con.pdf

The ISSB has invited comments on the Exposure Draft until 24th July 2026. However, to facilitate consolidation and consideration of stakeholders' views in ICAI's response to the ISSB, comments may kindly be submitted to the SRSB on or before 25th June 2026.

Comments on the abovementioned Exposure Draft may be submitted through any of the following modes:

Email:	Comments can be sent to: sustainability[at]icai[dot]in
Postal:	Secretary, Sustainability Reporting Standards Board (SRSB) The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi - 110 002

The comments received will assist ICAI in formulating response to the ISSB consultation and contribute to the ongoing development of global sustainability disclosure standards.

Further clarifications on the Exposure Draft may be sought by e-mail at sustainability[at]icai[dot]in

Last Updated on 11th June, 2026

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