ISSB consults on digital taxonomy updates for GHG emissions disclosures
ISSB consults on digital taxonomy updates for GHG emissions disclosures
The International Sustainability Standards Board (ISSB) has published a proposed update to the IFRS Sustainability Disclosure Taxonomy to reflect the December 2025 amendments to IFRS S2 Climate-related Disclosures, which introduced targeted greenhouse gas (GHG) emissions reliefs and clarifications in response to implementation challenges.
The proposed taxonomy update does not create new reporting requirements but aims to support digital reporting by enabling companies to tag information prepared in accordance with ISSB Standards in a computer-readable format, making it easier for investors to search, extract, compare and analyse sustainability-related disclosures.
Stakeholders are invited to comment on the proposal by 28 September 2026.
More details are available in the press release.
The proposed taxonomy update does not create new reporting requirements but aims to support digital reporting by enabling companies to tag information prepared in accordance with ISSB Standards in a computer-readable format, making it easier for investors to search, extract, compare and analyse sustainability-related disclosures.
Stakeholders are invited to comment on the proposal by 28 September 2026.
More details are available in the press release.