The IFRS Foundation has confirmed that 36 jurisdictions are advancing plans to adopt the International Sustainability Standards Board (ISSB) Standards, solidifying global momentum toward standardized ESG disclosures. The move is seen as a pivotal step in aligning sustainability reporting with investor expectations and global carbon neutral strategy goals. 

In its latest update, the Foundation released 17 detailed jurisdictional profiles, revealing that: 

• 14 jurisdictions target full adoption of ISSB Standards, 

• 2 plan to adopt only the climate-related standards, and 

• 1 aims for partial integration. 

Key economies embracing full adoption include Australia, Brazil, Hong Kong SAR, Malaysia, Mexico, and Türkiye. These developments reflect growing convergence across developed and emerging markets. 

“The ISSB Standards are bringing clarity to investors on risks and opportunities across value chains in a rapidly changing world,” said ISSB Chair Emmanuel Faber. He emphasized that the new profiles address a persistent need for comparable, reliable ESG data, crucial for informed investment decisions. 

In addition to the 17 profiles, 16 jurisdictional snapshots were also released, showcasing: 

• 12 jurisdictions proposing full or functional ISSB alignment (e.g., Canada, Japan), 

• 3 integrating select ISSB disclosures, and 

• 1 considering potential adoption. 

This global trend underscores a coordinated shift toward consistent ESG standards and high-quality sustainability reporting. The profiles are modeled on the International Accounting Standards Board (IASB) framework, offering credibility and a clear roadmap for implementation. 

According to Faber, this growing alignment provides significant policy rationale: enabling better capital access, facilitating trade, and reinforcing companies’ ability to attract investment by aligning with global ESG benchmarks and carbon neutrality targets. 

As jurisdictions finalize their frameworks, the IFRS Foundation will continue updating the profiles, ensuring transparency and accelerating the global transition to robust, investor-relevant sustainability reporting. 

 

资料来源 

https://esgnews.com/36-jurisdictions-advance-toward-adopting-issb-standards-ifrs-foundation-reports/