This article is for:
- Workspaces enabled with the IFRS taxonomy
The International Sustainability Standards Board (ISSB) issued an eXtensible Business Reporting Language (XBRL) taxonomy — the International Financial Reporting Standards (IFRS) Sustainability Disclosure Taxonomy (SDT) — to reflect the disclosure requirements of the IFRS Sustainability Disclosure Standards:
- IFRS S1, General Requirements for Disclosure of Sustainability-related Financial Information
- IFRS S2, Climate-related Disclosures
From Taxonomy Analyzer, you can review the pending IFRS SDT, such as to help:
- Help prepare for International Sustainability Standards Board (ISSB) XBRL compliance
- Plan reporting cycles for XBRL tagging to enable comparison with industry peers
Note: Taxonomy Analyzer may replace this pending taxonomy with the final taxonomy adopted by the official filing authorities. If you tag Documents with pending IFRS SDT concepts, you may need to undo or redo this tagging based on the official adopted version.
View the IFRS SDT
To view an IFRS SDT in Taxonomy Analyzer:
- From the toolbar, select IFRS SDT 2024.
- From Display options, select how to display concepts — Labels for their names, or Identifiers for their IDs.
Browse or search IFRS SDT for concepts
To find a concept, you can browse or search the IFRS SDT:
- From the Browse taxonomy panel, expand and collapse the taxonomy's tree.
Tip: To browse only specific Standards, select them from Filter taxonomy section.
- From the Search taxonomy panel, search for concepts by keyword.
Tip: To help narrow the search results, click Filters , and select the type, period, data type, or section of the concepts to find.
When you select a concept, you can view its :
- Details — Properties including the concept's ID, data type, period, and substitution group
- Presentations — All presentation groups where the concept appears
- References — The concept's authoritative reference within the IFRS, such as its number, paragraph, section, and subparagraph
Bookmark IFRS SDT concepts
To save a concept for future reference, click Bookmark this concept .
You can then easily refer back to these concepts and their details from the Bookmarked concepts panel. When you create facts in your ESG report, these concepts also appear as Bookmarks to ease tagging.
Tip: To remove a concept from the Bookmarked concepts panel, click Remove bookmark . To remove all concepts from the panel, click Clear all.
Tag Documents with IFRS SDT concepts
If your Workiva workspace has the XBRL/XML module enabled, members with the XBRL Manager role can tag information — or facts — in a Document with their corresponding IFRS SDT concepts, such as to submit through an XBRL filing system. For example, you may want to tag facts within Environmental, Social, and Governance (ESG) reporting or the Sustainability section of an annual report.
Note: The IFRS SDT currently available in Taxonomy Analyzer may differ from the final version adopted by the official filing authorities. While you can tag Documents with IFRS SDT concepts, you may need to undo or redo this tagging when the official version releases. Workiva has no migration or roll-forward from the pending to final version.
Step 1. Enable the Document for XBRL tagging
To tag a Document's facts with IFRS SDT concepts, first enable Show XBRL from the XBRL/XML toolbar, and select the profile for IFRS SDT.
Tip: If no XBRL profile exists yet for IFRS SDT, click Create XBRL profile from Profile to add one. You'll need your company's Legal Entity Identifier (LEI), as well as an XBRL prefix and namespace.
Step 2. Create and tag facts
To tag information in the Document, create a fact, select it from the Fact details panel.
Note: As the available IFRS SDT has limited validation rules, Workiva will validate any generated XBRL tagging against the base iXBRL Specifications using the Formula Linkbase file provided within the taxonomy file from ISSB. Further validations will be incorporated after the regulators who plan to accept filings with the taxonomy define and publish their rules.
- In the report, select the data point or text block to tag.
Note: Tag only inline, non-floating content; floating objects are not currently supported for IFRS SDT tagging.
- To create the fact, right-click and select Create fact, or click Create fact from the XBRL/XML toolbar or Fact details panel.
- From the Fact details panel, tag the fact with the appropriate XBRL. For example, for a text block:
- In Concept, click Select concept, choose the related IFRS SDT concept, select its section on the XBRL outline, and click Apply.
- In Date, apply when the fact applies during the fiscal calendar, or create a special date range.
Note: Workiva has no obligation to migrate or roll-forward the pending IFRS SDT to the final version posted, and makes no guarantees about the accuracy or completeness of, and accepts no liability for any loss or inconvenience caused by relying on, the pending IFRS SDT.
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