The International Sustainability Standards Board (ISSB) issued proposed updates to the IFRS Sustainability Disclosure Taxonomy (ISSB taxonomy).
The ISSB published IFRS Sustainability Disclosure Taxonomy — Proposed Update 1 Amendments to Greenhouse Gas Emissions Disclosures reflecting Amendments to Greenhouse Gas Emissions Disclosures, which made targeted amendments to IFRS S2, Climate-related Disclosures in December 2025, a news release said.
The ISSB taxonomy supports digital financial reporting, the release said by letting companies assign tags to information prepared in accordance with ISSB standards. It neither introduces new requirements nor affects a company’s compliance with ISSB standards.
“This proposed update … will help ensure that investors can continue to efficiently analyse sustainability-related financial information reported in a digital format,” ISSB Vice-Chair Sue Lloyd said in the release.
The deadline for comments on the proposed updates is 28 September.
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