At the IOSCO Annual Meeting, the IFRS Foundation released a Jurisdictional Guide to assist regulators in adopting the International Sustainability Standards Board’s (ISSB) Standards. Over 20 jurisdictions, representing nearly 55% of global GDP and more than half of global greenhouse gas emissions, have committed to integrating ISSB Standards into their regulatory frameworks, highlighting the growing global alignment in sustainability reporting. 

The Guide aims to reduce complexity and duplication by providing practical support for jurisdictions to implement ISSB Standards, ensuring consistent and comparable sustainability-related disclosures. This move aligns with the European Union’s earlier integration of ISSB Standards into its Corporate Sustainability Reporting Directive and China’s recent exposure draft of its Sustainability Disclosure Standards. 

The IFRS Foundation’s Regulatory Implementation Programme will offer tools, educational materials, and capacity-building initiatives to support these jurisdictions. Additionally, a partnership with the African Development Bank aims to advance sustainability-related disclosure practices in Africa. 

This significant progress reflects IOSCO’s endorsement of ISSB Standards in July 2023, encouraging jurisdictions to adopt globally consistent sustainability disclosures. The ISSB’s efforts are supported by the Growth and Emerging Markets Committee of IOSCO and partnerships with other international bodies. 

Key figures from IOSCO and the IFRS Foundation, including IOSCO Chair Jean-Paul Servais and ISSB Chair Emmanuel Faber, emphasized the importance of this milestone for global transparency and the effective pricing of sustainability-related risks and opportunities in capital markets. The commitment from major economies and emerging markets alike underscores the broad recognition of the value of ISSB Standards in enhancing ESG reporting globally. 

资料来源 

https://www.ifrs.org/news-and-events/news/2024/05/jurisdictions-representing-over-half-the-global-economy-by-gdp-take-steps-towards-issb-standards/ 

https://www.bdo.global/en-gb/news/ifrs-news/jurisdictions-representing-over-half-the-global-economy-by-gdp-advance-towards-issb-standards