For the convenience of ISSB stakeholders we are providing a list of ongoing and completed jurisdictional consultations at national and supra-national level on sustainability-related disclosures closing after the publication of the ISSB's inaugural Standards in June 2023.
The ISSB is not directly involved in these consultations, and all questions related to them should be addressed to the relevant organisation. This information is provided on a best-endeavours basis and should not be considered as a complete list. If jurisdictional authorities wish to have their planned consultations listed here or removed please contact the regulatory affairs team.
The Comitê Brasileiro de Pronunciamentos de Sustentabilidade - CBPS (Brazilian Committee of Sustainability Pronouncements)
Exposure Draft: CBPS 01, General Requirements for Disclosure of Sustainability-related Financial Information
Exposure Draft: CBPS 02, Climate-related Disclosures
Open for comment until 13 June 2024
Reserve Bank of India (RBI)
Draft: Disclosure framework on Climate-related Financial Risks, 2024
Open for comment until 30 Apr 2024
Canadian Sustainability Standards Board (CSSB)
Exposure Draft: Proposed Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information
Exposure Draft: Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures
CSSB Consultation Paper: Proposed Criteria for Modification Framework
Access these documents.
Open for comment until 10 June 2024
Sustainability Standards Board of Japan (SSBJ)
Exposure Drafts: Sustainability Disclosure Standards to be applied in Japan
Open for comment until 31 July 2024.
Singapore Exchange Regulation (SGX RegCo)
Consultation Paper: Sustainability Reporting: Enhancing Consistency and Comparability
Closed 5 April 2024
Advisory Committee on Sustainability Reporting (ACSR)
Public Consultation Paper: Proposed National Sustainability Reporting Framework
Closed 21 March 2024
Financial Reporting Council (FRC Nigeria)
Draft Roadmap: Request for Comments on Draft Roadmap Report for Adoption of IFRS Sustainability Disclosure Standards in Nigeria
Closed: 14 March 2024
Australian Accounting Standards Board (AASB)
Exposure Draft: Australian Sustainability Reporting Standards—Disclosure of Climate-related Financial Information
Closed: 1 March 2024
Australian Government—Treasury
Exposure Draft: Climate-related financial disclosure: exposure draft legislation
Closed: 9 February 2024
Sustainability Working Group (SWG) of the Accounting Standards Board (ASB)
Post-consultation study: IFRS Sustainability Disclosure Standards—study, consultation and recommendations for implementation in Pakistan
Closed: 1 December 2023
Securities and Exchange Commission
Closed: 16 October 2023
UK Sustainability Disclosure Technical Advisory Committee
Call for Evidence: UK Endorsement of IFRS S1 & IFRS S2
Closed: 11 October 2023
Sustainability Reporting Advisory Committee
Consultation Paper: Turning Climate Ambition into Action in Singapore
Closed: 30 September 2023
Stock Exchange of Hong Kong
Consultation Paper: Enhancement of Climate-related Disclosures Under the Environment, Social and Governance Framework
Closed: 14 July 2023
European Commission
Draft Act: European Sustainability Reporting Standards
Closed: 7 July 2023