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On 27 July 2023, the IFRS Foundation published for public comment Proposed IFRS Sustainability Disclosure Taxonomy.

The Proposed IFRS Sustainability Disclosure Taxonomy reflects 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.

How to respond to the Proposed Taxonomy

Stakeholders could respond to the Proposed Taxonomy by submitting a survey (now closed).

The questions in the survey are identical to the questions in the Proposed Taxonomy Consultation Document IFRS Sustainability Disclosure Taxonomy. The ISSB encourages survey responses to increase the efficiency with which the ISSB can gather, analyse and draw conclusions from the feedback.

Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Proposed Taxonomy.

In lieu of a survey response, stakeholders may respond to the Proposed Taxonomy by submitting a comment letter below. 

Find out more about how to submit the most effective response to our consultation.

The Proposed IFRS Sustainability Disclosure Taxonomy was open for comment until 26 September 2023.