IFRS Sustainability Disclosure Standards (ISSB Standards) provide the foundations for globally applicable sustainability-related disclosure requirements, thereby establishing a consistent and comprehensive global baseline.
The ISSB’s global baseline has been developed to provide the information that is material to investors globally.
The IFRS Foundation aims to promote globally consistent and comparable climate and other sustainability-related disclosures for capital markets through the adoption or other use of ISSB Standards internationally. The IFRS Foundation also encourages companies to voluntarily apply the ISSB Standards.
Resources
Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards
Read about how the IFRS Foundation supports jurisdictions as they design and plan their journeys to the adoption or other use of ISSB Standards; read also about how the Foundation helps bring transparency for capital markets, regulators and other stakeholders by setting out the features of jurisdictional approaches
Access the Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards
Roadmap development tool
The roadmap development tool and the accompanying reference roadmap templates will support regulators and other relevant authorities as they work through the policy considerations and key steps of planning and designing their roadmap for the adoption or other use of ISSB Standards and assessing the implications of alternative decisions and approaches.
Access the roadmap development tool
Regulatory Implementation Programme
An overview of the tools, educational materials and capacity building that the IFRS Foundation intends to provide in collaboration with its partners to support jurisdictions in designing and executing their roadmaps for the adoption or other use of ISSB Standards
Access the Regulatory Implementation Programme
Use of IFRS Sustainability Disclosure Standards by jurisdiction
A guide to the use of IFRS Sustainability Disclosure Standards around the world, and analysis of the use of IFRS Sustainability Disclosure Standards
Access the use of IFRS Sustainability Disclosure Standards by jurisdiction