The International Sustainability Standards Board (ISSB) has introduced the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy), designed to streamline the analysis of sustainability-related financial disclosures for investors and other capital providers. This taxonomy, aligned with IFRS S1 and S2 standards, allows for efficient searching, extraction, and comparison of sustainability data. It ensures consistency and supports dialogue between companies and investors without introducing new compliance requirements. The ISSB Taxonomy is compatible with the IFRS Accounting Taxonomy and other digital taxonomies, promoting transparency and efficiency in capital markets.
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