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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.
The IFRS Foundation staff has prepared the staff request for feedback on the staff draft of the IFRS Sustainability Disclosure Taxonomy. The document outlines staff recommendations reflecting the proposals in the two exposure drafts published by the International Sustainability Standards Board:
The staff recommendations focus on fundamental matters that need to be considered early to enable the ISSB to publish the IFRS Sustainability Disclosure Taxonomy on a timely basis.
Stakeholders can submit responses to the staff request for feedback in one of two ways:
The stakeholder feedback on staff recommendations will support initial research to help the ISSB develop a proposed IFRS Sustainability Disclosure Taxonomy for public consultation in accordance with the IFRS Foundation Due Process Handbook. An online survey is made available as an alternative to the comment letter process to support stakeholders in submitting feedback. Further information about the survey’s functionality is included within its introduction.
The staff request for feedback and survery were open for comment until 30 September 2022.
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