ISSB Proposes Updates to Sustainability Disclosure Taxonomy
ISSB Proposes Updates to Sustainability Disclosure Taxonomy
The International Sustainability Standards Board (ISSB) has published IFRS Sustainability Disclosure Taxonomy— Proposed Update 1 Amendments to Greenhouse Gas Emissions Disclosures to reflect the targeted amendments to IFRS S2 Climate-related Disclosures issued in December 2025. The proposal does not introduce new reporting requirements but aligns the digital taxonomy with recent changes to greenhouse gas emissions disclosure requirements.
The IFRS Sustainability Disclosure Taxonomy supports digital reporting by enabling companies to tag sustainability-related information in a machine-readable format, helping investors more efficiently search, compare and analyse disclosures.
Stakeholders are invited to comment on the proposed update by 28 September 2026.
The press release, proposed update and link to submit a comment letter may be accessed here.
The IFRS Sustainability Disclosure Taxonomy supports digital reporting by enabling companies to tag sustainability-related information in a machine-readable format, helping investors more efficiently search, compare and analyse disclosures.
Stakeholders are invited to comment on the proposed update by 28 September 2026.
The press release, proposed update and link to submit a comment letter may be accessed here.