The IFRS Sustainability Disclosure Taxonomy 2024 reflects the disclosure requirements of the IFRS Sustainability Disclosure Standards as issued by the International Sustainability Standards Board (ISSB).
The IFRS Sustainability Disclosure Taxonomy 2024 reflects disclosure requirements arising from:
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, issued in June 2023; and
IFRS S2 Climate-related Disclosures, issued in June 2023.
The IFRS Sustainability Disclosure Taxonomy 2024 was published on 30 April 2024.
Below you will find information related to the annual IFRS Sustainability Disclosure Taxonomy including entry points. Access additional information such as the Taxonomy guides.
| Name and description of entry point |
|---|
| IFRS Sustainability Disclosure Standards Entry Point—to view the IFRS Sustainability Disclosure Taxonomy for sustainability-related financial disclosures prepared applying IFRS Sustainability Disclosure Standards. |
| IFRS Sustainability Disclosure Standards Essential Entry Point—to use as a base from which to build extensions to the IFRS Sustainability Disclosure Taxonomy. |
