以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Sustainability Standards Board (ISSB) expects to publish two exposure drafts on 3 July 2025:
Exposure Draft Proposed Amendments to the SASB Standards
Exposure Draft Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2
The documents will be available to download from the Open for comment section and from the project pages— Enhancing the SASB Standards and the new Amendments to the IFRS S2 Industry-based Guidance project page.
To comment on the proposed update you will need to have an IFRS Foundation account; you can create an ifrs.org account if you do not have one.
We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.
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