ISSB publishes IFRS digital taxonomy for sustainability reporting
On 30 April 2024, the ISSB published the digital taxonomy applicable to sustainability information prepared under the IFRS Sustainability Disclosure Standards, the IFRS Sustainability Disclosure Taxonomy also known as the “ISSB Taxonomy”.
This taxonomy reflects, without modification or addition, the requirements of the first two ISSB standards, IFRS S1 and IFRS S2, together with the accompanying guidance. Its aim is to enable companies to tag information prepared in accordance with these standards in a consistent manner, without affecting compliance. It has been designed to be consistent with the taxonomy applicable to information prepared in accordance with IFRS accounting standards, but also for use with other digital taxonomies. The ISSB press release and associated documentation are available here.