ISSB publishes digital sustainability taxonomy

On April 30, the ISSB published its IFRS® Sustainability Disclosure Taxonomy. Use of the taxonomy will enable stakeholders to search, extract, and compare sustainability-related financial disclosures (similar to XBRL). It neither introduces new requirements nor affects a company’s compliance with the IFRS Sustainability Disclosure Standards. This taxonomy is different from the EU’s green taxonomy, which is a list of economic activities that can be considered environmentally sustainable to help direct investments.
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