36 Jurisdictions Progress Toward Adopting ISSB Sustainability Standards

The IFRS Foundation has announced significant global progress in the adoption of the ISSB (International Sustainability Standards Board) Sustainability Disclosure Standards. As of today, 36 jurisdictions have adopted, plan to adopt, or are in the process of finalizing the integration of these standards into their regulatory frameworks.

To enhance transparency, the Foundation released 17 detailed jurisdictional profiles that showcase how countries are aligning with ISSB Standards. These profiles include jurisdictions such as Australia, Brazil, Hong Kong SAR, Nigeria, and Türkiye. Fourteen of the 17 jurisdictions have committed to full adoption, while others plan to adopt climate-related requirements or partial elements of the standards.

In addition, 16 "snapshot" summaries of jurisdictions still developing their approach were published. Many of these are either aligned with or functionally similar to the ISSB’s global baseline. Once their frameworks are finalized, full profiles will be published.

This marks a critical step in building a consistent global baseline for sustainability reporting, aimed at providing investors and capital markets with high-quality, comparable information on sustainability risks and opportunities.

Emmanuel Faber, Chair of the ISSB, emphasized the growing momentum and noted the role of these profiles in informing investors, regulators, and companies. The Foundation also continues to support jurisdictions through its Regulatory Implementation Programme and new resources like the Roadmap Development Tool.

The IFRS Foundation expects continued growth in global adoption, particularly among emerging markets, supporting capital access and enhancing transparency in sustainability disclosures.