The International Sustainability Standards Board (ISSB) has introduced a Jurisdictional Roadmap Development Tool to assist regulators and market participants in adopting or using IFRS Sustainability Disclosure Standards in their jurisdictions.

Key Highlights:

Supporting Global Adoption – Builds on the Inaugural Jurisdictional Guide, turning its concepts into practical implementation tools.
Focus Areas – Helps jurisdictions navigate key decisions, including:
Regulatory processes for ISSB standard adoption.
Entities subject to reporting requirements.
Disclosure content and implementation timelines.
Scaling and phasing-in of reporting obligations.
Growing Adoption – Over 35 jurisdictions have begun integrating IFRS S1 (General Sustainability) and S2 (Climate-Related Disclosures) since their launch in June 2023.

Alongside the tool, the IFRS Foundation has released jurisdictional templates to guide stakeholders in understanding how local adoption strategies align with ISSB standards.

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