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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 IFRS Foundation has today published Proposed Update 1 General Improvements and Common Practice, which amends the IFRS Accounting Taxonomy 2022.
The proposed changes aim to improve the quality of tagged data and to make the IFRS Accounting Taxonomy easier to use.
The proposed changes include:
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