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Current stage

In March 2022, the International Sustainability Standards Board (ISSB) published two exposure drafts:

  • [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and
  • [Draft] IFRS S2 Climate-related Disclosures.

The IFRS Foundation staff has prepared a staff draft of the IFRS Sustainability Disclosure Taxonomy that is based on the proposals in the exposure drafts and that reflects recommendations discussed in the staff request for feedback on the staff draft of the IFRS Sustainability Disclosure Taxonomy.

The staff request for feedback sets out the initial thinking for staff recommendations to the ISSB for consideration when developing the proposed IFRS Sustainability Disclosure Taxonomy and alternative approaches that were considered, but rejected, when preparing the staff draft of the IFRS Sustainability Disclosure Taxonomy. 

Comments can be submitted via a comment letter or by responding to the survey by 30 September 2022.

The ISSB will consider staff research and feedback received and will develop a Proposed IFRS Sustainability Taxonomy for public consultation in accordance with the IFRS Foundation Due Process Handbook.

Next milestone

Feedback on Staff Request for Feedback