Sustainability reporting  The ASB does not have a mandate to develop sustainability reporting standards. The work programme consultation assumes status quo remains. The ASB’s structure and resources would likely need to change should we receive a mandate to develop these Standards, and a separate consultation will be undertaken on a sustainability reporting work programme.
We consider it important for local stakeholders to provide input to the IPSASB as it continues to develop the IPSASB Sustainability Reporting Standards (IPSASB SRS). We will dedicate resources to facilitate discussions on the IPSASB SRS Exposure Drafts and submit comment letters to the IPSASB in the 2027 to 2029 period. The first IPSASB SRS Exposure Draft is currently out for comment and can be accessed here. Contact Nabeelai@asb.co.za to participate in upcoming roundtable discussions.
Question to stakeholders  Question 6 – Emerging issues
a. Are you aware of specific local stakeholders or groups that we should consult on the IPSASB SRS?
Other emerging issues
The Board seeks feedback from stakeholders on other emerging issues that may need to be considered in the 2027 to 2029 work programme.
Question to stakeholders: Question 6 – Emerging issues b. Are there any other emerging issues the Board should consider? Please provide an indication of what the Board should do, e.g. research, publish a paper, etc. Access more information about the work programme consultation on our website here or contact elizna@asb.co.za to participate in upcoming discussions. | 
