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Final Stage

In April 2024, the International Sustainability Standards Board (ISSB) issued the IFRS Sustainability Disclosure Taxonomy to reflect disclosure requirements arising from:

  • IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, issued in June 2023; and
  • IFRS S2 Climate-related Disclosures, issued in June 2023.

The IFRS Sustainability Disclosure Taxonomy is designed for tagging sustainability-related financial disclosures prepared applying IFRS Sustainability Disclosure Standards, and will help:

  1. users of general purpose financial reports to consume sustainability-related financial information digitally;
  2. regulators that require the digital reporting of sustainability-related financial information; and
  3. an entity to implement digital reporting of sustainability-related financial information, enabling tagging without undue cost.

The final XBRL files and supporting materials are available on the IFRS Sustainability Disclosure Taxonomy 2024 page.