IFRS Sustainability Disclosure Taxonomy

Topic area:
Status: 03.05.2024 |
Current
Key words:
IFRS, Sustainable Finance / ESG
Initiative
Official name
IFRS Sustainability Disclosure Taxonomy
Type
Other
Level 3 / Other
Initiator
IASB
Submitted
27.07.2023
Doc. code
Summary
Status
Status

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Current version
Final version
30.04.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS S1 - General sustainability-related disclosure requirements (non-binding, INT)
IFRS S2 - Climate-related disclosure requirements (non-binding, INT)

Source: IASB, IFRS Sustainability Disclosure Taxonomy, 2024