ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy

ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy

The ISSB has published the Proposed IFRS Sustainability Disclosure Taxonomy for consultation.
The proposals reflect the disclosure requirements in the ISSB’s first two Standards - IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
The consultation is open for comment until 26 September 2023 and may be accessed here.