The International Sustainability Standards Board has proposed updates to the IFRS Sustainability Disclosure Taxonomy to reflect the targeted amendments to IFRS S2 Climate-related Disclosures issued in December 2025. The taxonomy changes would support consistent digital tagging of disclosures affected by the amended greenhouse gas emissions requirements. The proposal introduces no new disclosure requirements and does not affect compliance with ISSB Standards. It aligns the taxonomy with reliefs and clarifications developed in response to implementation challenges, allowing investors and other capital providers to search, compare and analyze digitally reported sustainability information. Comments are due by Sept. 28, 2026.
International Financial Reporting Standards Foundation2026-07-29
International Sustainability Standards Board proposes taxonomy updates for greenhouse gas emissions disclosures
The International Sustainability Standards Board has proposed taxonomy updates reflecting the December 2025 amendments to greenhouse gas emissions disclosures under IFRS S2. The proposal introduces no new requirements and is intended to support digital analysis and comparison of sustainability information. Comments are due by Sept. 28, 2026.