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SASB Survey

EFRAG response to ISSB proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance

Welcome to the EFRAG survey on the Draft Comment Letter for SASB amendments.  

Please submit your answers by 28 June 2026 by clicking on the ‘Submit’ button at the bottom of the survey. You will receive an email confirming receipt of your submission. 

Please note that you can save the draft survey, and go back to it at a later time, by clicking on the ‘Save and continue later’ button in the top right corner of the page. EFRAG will only take into consideration surveys where the ‘Submit’ button has been used. For any technical queries regarding the survey, please contact sasb@efrag.org  

Introduction to the survey 

BACKGROUND

This survey gathers feedback from the European stakeholders on the ISSB proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance. In line with its due process, EFRAG prepared a draft comment letter that outlines its initial views and seeks input on it. Stakeholders, including preparers, auditors, civil society, investors, and national authorities, are invited to review the revised drafts and share their views. 

EFRAG published the following documents accompanying this public consultation survey:  

- EFRAG Draft Comment Letter
- EFRAG Draft Comment Letter Appendix 1. Detailed analysis 
- EFRAG Draft Comment Letter Appendix 2. Index of the insights from 2025

SURVEY INSTRUCTIONS

This survey is organised in sections dedicated to specific questions of the consultation, as outlined in the sections of the survey below. Except for the respondent’s profile part, you are not required to reply to all the sections or all questions within sections.  

Each part includes multiple questions organised accordingly to ISSB survey. Each question asks if the respondent agrees or disagrees with the EFRAG initial comments. Respondents are invited to explain their answers and provide suggestions for improvements.

Respondents can upload a PDF with additional or unstructured comments at the end of the survey.

1. SURVEY AREAS TO RESPOND
Please select the sections of the survey you intend to contribute to.
Only the sections you choose here will appear when filling out the questionnaire.
Section A. ISSB questions related to: 
Section B. ISSB questions dedicated for respondents who did not respond to the July 2025 ED.

Note: EFRAG has provided a response to July 2025 ED and therefore we do not propose additional input in this section. However, we kept this section open to collect additional input from constituents and identify the eventual need to revise our response. 
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