About
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.
Jurisdictional profiles and snapshots provide a guide to and analysis of the use of ISSB Standards around the world
Adoption-related resources
The IFRS Foundation provides a set of tools and educational materials to support jurisdictions in preparing for, designing and executing their roadmaps for the adoption or other use of ISSB Standards. This includes the Inaugural Jurisdictional Guide and, through its Regulatory Implementation Programme, various Adoption Toolkit 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
Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards
Considering the rationale: Jurisdictional Rationale Guide and Tool for the adoption or other use of ISSB Standards
The Jurisdictional Rationale Guide and accompanying tool are resources that support regulators and other relevant authorities as they assess and articulate a clear rationale for jurisdictional adoption or other use of ISSB Standards
Considering readiness: Jurisdictional Readiness Assessment Guide and Tool
The Jurisdictional Readiness Assessment Guide and accompanying tool are resources that support regulators and other relevant authorities as they assess key considerations that contribute to jurisdictional readiness for the adoption or other use of ISSB Standards
Designing a roadmap: Roadmap development tool
The roadmap development tool and the accompanying reference roadmap templates support regulators and other relevant authorities as they work through the policy considerations and key steps of planning and designing a jurisdictional roadmap for the adoption or other use of ISSB Standards and assessing the implications of alternative decisions and approaches
Roadmap development tool