.png?sfvrsn=dd675fd5_2)
6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_6)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/audit-assurance/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
The International Sustainability Standards Board (ISSB) has published IFRS Sustainability Disclosure Taxonomy—Proposed Update 1 Amendments to Greenhouse Gas Emissions Disclosures.
This proposal considers updates to the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy) reflecting Amendments to Greenhouse Gas Emissions Disclosures, which made targeted amendments to IFRS S2 Climate-related Disclosures in December
2025.
The ISSB Taxonomy neither introduces new requirements nor affects a company’s compliance with ISSB Standards.
The December 2025 amendments to IFRS S2 were developed in response to implementation challenges identified as companies began applying the Standard. They provided reliefs and clarifications in relation to greenhouse gas emissions disclosures while maintaining
decision-useful information for investors.
The ISSB Taxonomy supports digital financial reporting by enabling companies to assign tags to information prepared in accordance with ISSB Standards.
Read more