ISSB proposes updates to its digital sustainability taxonomy

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Sustainability Standards Board (ISSB) has today 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.