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ISSB publishes the IFRS Sustainability Disclosure Taxonomy 2024
04/30/2024 Since 3 months

The International Sustainability Standards Board (ISSB) created the International Financial Reporting Standards (IFRS) Sustainability Disclosure Taxonomy to reflect disclosure requirements arising from IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, both issued in June 2023.

These IFRS Sustainability Disclosure Standards establish a comprehensive global baseline for sustainability-related financial disclosures intended to meet the information needs of users of general-purpose financial reports.

The IFRS Sustainability Disclosure Taxonomy includes elements for tagging sustainability-related financial information prepared in accordance with IFRS Sustainability Disclosure Standards. These elements enable an entity to tag information about its sustainability-related risks and opportunities in its general-purpose financial reports.