The International Sustainability Standards Board (ISSB) has released draft revisions to the IFRS Sustainability Disclosure Taxonomy, reflecting the targeted amendments that were made to the GHG emissions disclosure requirements in 2025.
The IFRS Sustainability Disclosure Taxonomy enables companies to digitally tag their ISSB-aligned sustainability disclosures, thereby making the information computer-readable and easier for investors to extract.
A public consultation on the proposed revision is open until 28 September.
ISSB Vice-Chair Sue Lloyd stated: “Providing a high-quality digital taxonomy is an important aspect of our work to enable investors to compare sustainability-related financial disclosures. This proposed update reflects the targeted amendments we made to IFRS S2 last year and will help ensure that investors can continue to efficiently analyse sustainability-related financial information reported in a digital format.”
