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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.”

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

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