Updates to the SASB Standards XBRL Taxonomy
The ISSB (International Sustainability Standards Board) has issued an updated version of the SASB (Sustainability Accounting Standards Board) Standards digital Taxonomy, reflecting changes to disclosure requirements from recent amendments to the SASB Standards.
the SASB Standards, including:
- consequential amendments issued in June 2023 reflecting requirements of IFRS S2 Climate-related Disclosures, and
- amendments arising from the ISSB’s International Applicability of the SASB Standards project issued in December 2023.
The final XBRL files and supporting materials are available here.
Want to know more?