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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Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
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You will also get access to the IFRS Sustainability Disclosure Standards and their related materials.
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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.
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:
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.
Proposed Taxonomy Consultation Document: IFRS Sustainability Disclosure Taxonomy
Proposed IFRS Sustainability Disclosure Taxonomy: taxonomy package
Proposed IFRS Taxonomy Illustrated, IFRS Sustainability Disclosure Taxonomy
Documento de consulta sobre la taxonomía propuesta: Taxonomía NIIF de Información a Revelar sobre Sostenibilidad
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