The International Sustainability Standards Board (ISSB) is considering changes to the IFRS Sustainability Disclosure Taxonomy resulting from Amendments to Greenhouse Gas Emissions Disclosures issued in December 2025.
A proposed update to the IFRS Sustainability Disclosure Taxonomy reflecting new and amended disclosure requirements was published for public comment on 29 July 2026.
Proposed IFRS Taxonomy Update Feedback
IFRS Taxonomy Consultative Group March 2026