Recognizing the complexity of new sustainability reporting requirements, the IFRS Foundation prioritized capacity building throughout 2025. Collaborations with regional regulators, standard setters, and professional networks expanded training programs, webinars, and practical guides to support preparers, auditors, and regulators.
These initiatives targeted gaps in technical knowledge, assurance practices, and technology adoption, with special focus on smaller businesses and emerging markets.
The Sustainable Business Finance Network and other partners facilitated knowledge sharing and best practice exchange aligned with IFRS standards.
Robust capacity building is deemed essential for credible implementation, ensuring sustainability reporting moves from compliance to meaningful strategic management.
For detailed analysis: https://www.sbfnetwork.org/get-ahead-curve-ifrs-sustainability-disclosure-standards
