Sustainability Reporting
Non-financial information, including sustainability, has become an increasingly important factor when making investment decisions.
SAAJ has established the Sustainability Reporting Committee (SRC) in order to research and present opinions on non-financial information, mainly on sustainability, from the viewpoint of users such as investors and analysts.
The SRC is composed of eight members with high expertise on sustainable finance.

Comments
2023 Comments
- Comments on Request for Information (1 September 2023)
“Consultation on Agenda Priorities”(595KB)
- Comments on Exposure Draft (9 August 2023)
“Methodology for Enhancing the International Applicability of the SASB® Standards and SASB Standards Taxonomy Updates”(399KB)
2022 Comments
- Comments on Exposure Draft (29 July 2022)
“IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information”(499KB)
- Comments on Exposure Draft (29 July 2022)
“IFRS S2 Climate-related Disclosures”(615KB)
2021 Comments
- Comments on Exposure Draft (28 July 2021)
“Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards”(319KB)
2020 Comments
- Comments on IFRS Foundation Consultation Paper (29 December 2020)
“Sustainability Reporting”(433KB)