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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Taxonomy Update—Amendments to Greenhouse Gas Emissions Disclosures

IFRS Sustainability Disclosure Taxonomy Update—Amendments to Greenhouse Gas Emissions Disclosures

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CONSULTATION FEEDBACK

PROJECT HISTORY

PROJECT NEWS

MEETINGS

Current stage

The International Sustainability Standards Board (ISSB) has started considering changes to the IFRS Sustainability Disclosure Taxonomy resulting from Amendments to Greenhouse Gas Emissions Disclosures issued in December 2025.

A proposed update to the IFRS Sustainability Disclosure Taxonomy reflecting new and amended disclosure requirements will be published in the second half of 2026.

Next milestone

Proposed IFRS Taxonomy Update

Previous meeting

IFRS Taxonomy Consultative Group December 2025

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