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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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Webinar: Proposed IFRS Sustainability Disclosure Taxonomy
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The International Sustainability Standards Board (ISSB) published the Proposed IFRS Sustainability Disclosure Taxonomy on 27 July 2023. The Proposed Taxonomy reflects disclosure requirements arising from the ISSB’s first two standards: IFRS S1 and IFRS S2. The publication of the Proposed Taxonomy reflects the ISSB’s intention to facilitate digital consumption of sustainability-related financial disclosures from day one.
Proposed IFRS Sustainability Disclosure Taxonomy webinar
On 3 August 2023 we held a live webinar in which ISSB Member Bing Leng and IFRS Foundation Technical Staff discussed the role of the IFRS Sustainability Disclosure Taxonomy in improving the global accessibility and comparability of sustainability information, and provided a summary of key aspects of the ISSB’s approach in designing the IFRS Sustainability Disclosure Taxonomy.
The slides from the presentation are available here.
The Proposed Taxonomy is open for comment until 26 September 2023.
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