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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
The International Accounting Standards Board (Board) has today published a proposed update to the IFRS Taxonomy 2021 for the following amendments to IFRS Standards:
The Proposed IFRS Taxonomy Update includes changes to the IFRS Taxonomy elements to reflect the new and amended disclosure requirements introduced by the amendments, issued by the Board in February 2021.
Access the IFRS Taxonomy 2021—Proposed Update 1 Disclosure of Accounting Policies and Definition of Accounting Estimates. The deadline for submitting comments is 21 June 2021.
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