In response to the IFRS Request for Feedback on the staff draft of the IFRS Sustainability Disclosure Taxonomy, XBRL US submitted a letter providing input to questions posed by the IFRS regarding technical aspects of the taxonomy such as taxonomy groupings, use of dimensions, granularity of narrative information, modeling metrics, related information, and connections between reports.
The IFRS Request document outlines staff recommendations reflecting the proposals in the two exposure drafts published by the International Sustainability Standards Board:
- [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and
- [Draft] IFRS S2 Climate-related Disclosures.
Read the letter: XBRL US Comment on IFRS Sustainability Disclosure Taxonomy 9 30 2022