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ISSB expected to publish IFRS Sustainability Disclosure Taxonomy on 30 April 2024.

Today is Tuesday, April 30, 2024.

This initiative of ISSB - International Sustainability Standards Board - focus on the digital reporting of sustainability-related financial information, following the publication of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, issued in June 2023.

As such, the IFRS Sustainability Disclosure Taxonomy is a digital taxonomy designed to facilitate digital reporting and to improve accessibility and comparability of such information by investors and regulators globally.

A key feature of the IFRS Sustainability Disclosure Taxonomy is the tagging of sustainability-related narrative information in financial reports.

Usage of narrative information does not have a relevant role in traditional financial statements than it will have with sustainability-related financial disclosures.

And having a standardized disclosure taxonomy with these electronic tags will also guide report preparers in a similar way and therefore, reduce costs and enhance comparability, as already indicated.

The IFRS Sustainability Disclosure Taxonomy is designed using XBRL - eXtensible business reporting language - the international standard for digital business reporting.

Click at the image below for a 34 pages presentation will all information about the development of the IFRS Sustainability Disclosure Standards.


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“Nothing in life is to be feared, it is only to be understood. Now is the time to understand more, so that we may fear less.”

“I am among those who think that science has great beauty”

Madame Marie Curie (1867 - 1934) Chemist & physicist. French, born Polish.

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