ISSB Standards · digital reporting
The ISSB taxonomy: tags, not requirements
The IFRS Sustainability Disclosure Taxonomy lets a company tag what it reports under IFRS S1 and IFRS S2 so investors and regulators can read it by machine.
It changes nothing a company must disclose; it gives each required item a digital label.
What it is
Tags for sustainability-related financial information
The taxonomy contains elements for tagging sustainability-related financial information prepared under the ISSB Standards in a company’s general purpose financial reports.
It reflects the disclosure requirements of IFRS S1 and S2, and includes elements from their accompanying materials, such as implementation guidance and illustrative examples.
It was designed to be consistent with the IFRS Accounting Taxonomy, so the financial statements and sustainability disclosures can be tagged as one package (IFRS Foundation).
The ISSB also maintains a separate SASB Standards Taxonomy for the industry-based SASB Standards.
“Tagging makes the information computer-readable, enabling investors to extract, compare and analyse it more efficiently.”
IFRS Sustainability Disclosure Taxonomy landing page.
The 2026 update
Proposed Update 1: tagging the IFRS S2 amendments
On 29 July 2026 the ISSB proposed an update to reflect the December 2025 targeted amendments to IFRS S2, with comments invited until 28 September 2026 (IFRS Foundation).
The Foundation described those amendments as reliefs and clarifications that maintain decision-useful information for investors.
It also said, in terms, that the taxonomy “neither introduces new requirements nor affects a company’s compliance with ISSB Standards”.
The amendments themselves are set out on the IFRS S2 amendments.
- 30 April 2024
Taxonomy 2024 published
The first IFRS Sustainability Disclosure Taxonomy. - 11 December 2025
IFRS S2 amended
Targeted greenhouse gas amendments, effective 2027. - 29 July 2026
Proposed Update 1
New and changed tags for the amendments. - 28 September 2026
Comments closed
The announced end of the comment period.
Who needs it
Whether you tag is a local decision
| Who | How the taxonomy helps, per the IFRS Foundation |
|---|---|
| Investors and other users | Consume sustainability-related financial information digitally, and compare it across companies |
| Regulators | Require digital reporting of sustainability-related financial information |
| Reporting companies | Implement digital reporting without undue cost |
| Jurisdictions | Use the taxonomy directly where they adopt the ISSB Standards, or build on it for local requirements |
IFRS S1 and S2 do not require tagging; any obligation to file tagged disclosures comes from a jurisdiction’s own rules.
Reporting software that supports tagging is discussed on IFRS S2 reporting software.
Frequently asked
The ISSB taxonomy, answered
What is the IFRS Sustainability Disclosure Taxonomy?
A set of digital elements, or tags, that a company can attach to information prepared under IFRS S1 and S2 so that it becomes computer-readable.
It reflects the requirements of the standards and includes elements from their accompanying materials, such as illustrative examples.
Does the ISSB taxonomy add any requirements?
No. In the IFRS Foundation’s words, the taxonomy “neither introduces new requirements nor affects a company’s compliance with ISSB Standards”.
Whether a company must tag its disclosures is for its jurisdiction to decide.
When was the ISSB taxonomy published?
The IFRS Sustainability Disclosure Taxonomy 2024 was published on 30 April 2024.
On 29 July 2026 the ISSB proposed Update 1 to reflect the December 2025 amendments to IFRS S2, with comments invited until 28 September 2026.
How does the ISSB taxonomy relate to the IFRS Accounting Taxonomy?
It was designed to be consistent with it, so a company can tag its financial statements and its sustainability disclosures as one digital package, and it can also be used with taxonomies for other accounting frameworks.
Is there a separate taxonomy for SASB?
Yes.
The ISSB also maintains the SASB Standards Taxonomy, for tagging information under the SASB Standards, whether used with the ISSB Standards or on their own.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- IFRS FoundationIFRS Sustainability Disclosure Taxonomy
What the taxonomy is, what it includes, and the SASB Standards Taxonomy alongside it.
- IFRS FoundationIFRS Sustainability Disclosure Taxonomy 2024
Published 30 April 2024; entry points and supporting files.
- IFRS FoundationISSB publishes its digital sustainability taxonomy (30 April 2024)
Designed to be consistent with the IFRS Accounting Taxonomy.
- IFRS FoundationISSB proposes update to the IFRS Sustainability Disclosure Taxonomy (29 July 2026)
Proposed Update 1 for the December 2025 amendments; comments to 28 September 2026.
- IFRS FoundationISSB issues targeted amendments to IFRS S2 (11 December 2025)
The amendments the 2026 update tags.
- IFRS FoundationIFRS S2, full text (December 2025)
The requirements the taxonomy reflects.
- IFRS FoundationIFRS S1, full text
The general requirements the taxonomy reflects.
- IFRS FoundationSASB Standards
Tagged through the separate SASB Standards Taxonomy.
- IFRS FoundationIFRS Sustainability Disclosure Taxonomy — completed project
Who the taxonomy is designed to help.
- IFRS FoundationIntroducing the IFRS Sustainability Disclosure Taxonomy (launch slides, PDF)
“It does not introduce any new requirement”; jurisdictions can use it directly or build on it.
Continue reading
Read next
IFRS S2 reporting software
What a reporting system must produce.
IFRS S2 amendments
The changes the 2026 update tags.
IFRS Sustainability Disclosure Standards
The whole ISSB family.
SASB Standards
The industry standards, with their own taxonomy.
IFRS S2
The climate standard, paragraph by paragraph.
The ISSB framework
The Board and its work plan.