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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
The IFRS Foundation has published IFRS Accounting Taxonomy 2022—Proposed Update 1 General Improvements and Common Practice.
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:
The deadline for submitting comments was 16 December 2022.
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