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Investor Guidance on the SASB Standards Consultation

FAIRR Guidance: Investor Responses to SASB & IFRS S2 Agriculture Consultations

Consultation Overview

The ISSB is inviting feedback on its Exposure Draft proposing amendments to three key SASB Standards covering Meat Poultry & Dairy and Agricultural Products.

The SASB Standards serve as an important tool to guide companies on industry-specific disclosures in line with ISSB Standards, supporting consistent and comparable reporting globally.

The consultation is open until 24 July 2026.

SASB Consultation Overview 2

FAIRR's technical response

FAIRR has compiled a technical response covering the 10 themes.

This guidance document serves as a reference point for investors that wish to align with FAIRR’s position in their individual comments.

Product Innovation (new addition to Meat, Poultry & Dairy Standard)

Antibiotic Use in Animals

Animal Health & Welfare

Food Safety

Labour Conditions

Water Management

Environmental Supply Chain Management

Greenhouse Gas Emissions

Energy Management

Land Use & Ecological Impacts

Relevant to FAIRR members/investors

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FAIRR’s guidance on submitting feedback to SASB’s Meat Poultry & Dairy and Agricultural Products Standards covers technical input across all FAIRR’s key themes (Alternative Proteins, Antibiotics and Health, Biodiversity, Climate and Social Risk).

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Respond to the consultation to share your insights about investors’ information needs, practical implementation challenges, or industry-specific topics and metrics.

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By responding, you can help ensure that SASB Standards remain relevant to investors and fit for use by companies globally.

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The consultation comment period closes on 24 July 2026.

Contact

Dana Wilson, Research & Engagement Manager – Protein Diversification, at dana.wilson@fairr.org