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The International Sustainability Standards Board (ISSB) published the Proposed IFRS Sustainability Disclosure Taxonomy on 27 July 2023. The Proposed Taxonomy reflects disclosure requirements arising from the ISSB’s first two standards: IFRS S1 and IFRS S2. The publication of the Proposed Taxonomy reflects the ISSB’s intention to facilitate digital consumption of sustainability-related financial disclosures from day one.

Proposed IFRS Sustainability Disclosure Taxonomy webinar

On 3 August 2023 we held a live webinar in which ISSB Member Bing Leng and IFRS Foundation Technical Staff discussed the role of the IFRS Sustainability Disclosure Taxonomy in improving the global accessibility and comparability of sustainability information, and provided a summary of key aspects of the ISSB’s approach in designing the IFRS Sustainability Disclosure Taxonomy.

The slides from the presentation are available here.

The Proposed Taxonomy is open for comment until 26 September 2023.