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 the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy), fulfilling its promise to enable investors and other capital providers to analyse sustainability-related financial disclosures efficiently.
Use of the ISSB Taxonomy by companies will enable investors to search, extract and compare sustainability-related financial disclosures as ISSB establishes its global baseline of Standards.
The Taxonomy reflects IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information , IFRS S2 Climate-related Disclosures and their accompanying guidance. The Taxonomy has been developed to help support dialogue between companies and investors and it neither introduces new requirements nor affects a company’s compliance with the Standards. Informed by market feedback, the Taxonomy enables companies to consistently tag information prepared using ISSB Standards.