In late 2024, the IFRS Foundation published detailed jurisdictional profiles outlining how different countries and regions are adopting and implementing ISSB standards. This transparency initiative provided market participants, policymakers, and investors with insights into the evolving regulatory landscapes and adoption timelines.
Seventeen jurisdictions profiled included advanced economies and emerging markets, revealing varied approaches but growing consensus on ISSB adoption as the foundation of sustainability disclosure requirements. Countries such as the EU member states, Canada, Japan, and South Korea progressed towards mandates linking IFRS sustainability disclosures to financial reporting cycles.
This reporting reinforced the ISSB’s role as a global standard-setter harmonizing fragmented ESG regulations. Profiles also highlighted challenges such as aligning existing national ESG frameworks and the need for capacity building, especially in smaller economies.
The initiative helped investors calibrate expectations and facilitated cross-border capital flows aligned with sustainability criteria, fostering more integrated global markets.
For detailed analysis: https://www.ifrs.org/news-and-events/news/2025/06/ifrs-foundation-publishes-jurisdictional-profiles-issb-standards/
