Global Rulemaker Publishes Proposed ESG Digital Reporting Rules

The International Sustainability Standards Board released proposed rules for digital sustainability reporting Thursday, saying online disclosure would help investors to compare companies.

The Proposed IFRS Sustainability Disclosure Taxonomy lays out structured digital reporting rules for environmental, social and governance information prepared under ISSB reporting standards. The taxonomy would facilitate comparison of information across firms by requiring that information required by the standard setter was tagged.

• “Our proposed digital taxonomy is designed to make it easier for investors to extract, compare and analyze the information companies provide,” ISSB chair Emmanuel Faber said in a statement.
• The ISSB has asked for ...