With Workiva's Sustainability Reporting solution, you can use Sustainability Explorer to browse and explore Sustainability Accounting Standards Board (SASB) Standards for Environmental, Social, and Governance (ESG) or sustainability reporting, including multiple revisions published by the International Financial Reporting Standards (IFRS) Foundation's International Sustainability Standards Board (ISSB).
Tip: From Sustainability Explorer, you can also view IFRS S1: General Requirements for Disclosure of Sustainability-related Financial Information or IFRS S2: Climate-related Disclosures from the ISSB. To learn more, view Explore International Financial Reporting Standards Sustainability Disclosure Standards.
Revisions
Note: The 2025-12 revisions are effective for all entities, for annual reporting periods beginning on or after January 1, 2027. In mandated jurisdictions, the revisions may require local regulatory adoption before they take effect; consult your local regulator before you apply any reliefs.
The ISSB published the 2025-12 revisions to align the SASB Standards with targeted revisions to IFRS S2: Climate-related Disclosures focused on financed emissions.
To align the SASB Standards with amended requirements for Scope 3 Category 15 greenhouse gas (GHG) emissions disclosures, the 2025-12 revisions affect technical protocols — or guidance to collect metric information — for three industries in the Financials sector:
- Asset Management & Custody Activities (FN-AC)
- Commercial Banks (FN-CB)
- Insurance (FN-IN)
The 2025-12 revisions also include 11 editorial corrections to units of measurement and data quality improvements within specific sectors.
| Sector and industry | Revision |
|---|---|
| Consumer Goods: E-Commerce (CG-EC) | Addition of two erroneously missing technical protocols |
| Financials: Insurance (FN-IN) | Removal of two erroneous metric notes from FN-IN-410c: Financed Emissions, accounting metrics 2 and 3 |
| Health Care: Health Care Delivery (HC-DY) | Spelling corrections |
| Health Care: Medical Equipment & Supplies (HC-MS) | Spelling corrections |
| Services: Education (SV-ED) | Spelling correction within SV-ED-230a: Data Security |
| Transportation: Cruise Line (TR-CL) | Spelling correction within TR-CL-250a: Customer Health & Safety |
Tip: To help prioritize content to review, consider bookmarked disclosures, and create a query to view SASB metrics connected to Program metrics.
Prepare Program metrics
As you determine the impact of these revisions, prepare the metrics in Sustainability Program for the applicable reporting year:
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In Related Explorer content, add any new or updated SASB content a metric aligns with. For content that IFRS deprecated, decide whether to retain its reference on the metric for historical context.
Tip: If IFRS deprecates a metric's only related content, consider whether to continue its data collection.
- Determine how to adjust data collection based on the new units of measurement; for example:
- Create spreadsheet formulas or query calculations to convert values collected through a Program to the new units of measurement.
- Create new metrics to collect values with the new unit of measurement.
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Edit a metric's unit of measurement from the Configure metric panel.
Note: When you edit a metric's unit of measurement, it changes the unit used with all of the metric's values — including those collected for previous reporting years — but does not apply any conversion to those values.