SASB Standards Exposure Draft Consultation (Meat Poultry & Dairy and Agricultural Products) and Industry-based Guidance IFRS S2
Consultation Overview
The ISSB is inviting feedback on its Exposure Draft proposing amendments to three key SASB Standards (including 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.
FAIRR has compiled a technical response covering the themes below:
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
This guidance document serves as a reference point for investors that wish to align with FAIRR’s position in their individual comments.
The 120-day consultation period closes on 24 July 2026.
Relevant to FAIRR members/investors
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).
Respond to the consultation to share your insights about investors’ information needs, practical implementation challenges, or industry-specific topics and metrics.
By responding, you can help ensure that SASB Standards remain relevant to investors and fit for use by companies globally.
The consultation comment period closes on 24 July 2026.
Contact
Dana Wilson, Research & Engagement Manager – Protein Diversification, at dana.wilson@fairr.org