- 17 jurisdictional profiles published: 14 aim for full adoption of ISSB Standards; others target partial or climate-specific integration.
- Global momentum: 36 jurisdictions now progressing toward ISSB alignment, representing significant market capitalization.
- Investor clarity improves: New profiles address the persistent need for comparable, reliable sustainability disclosures.
The IFRS Foundation has released an initial set of 17 jurisdictional profiles, confirming tangible progress among 36 jurisdictions in aligning with the International Sustainability Standards Board (ISSB) Standards—a critical step toward a global baseline for sustainability-related financial disclosures.
“The ISSB Standards are bringing clarity to investors on the risks and opportunities lying in value chains across time horizons in a rapidly changing world,” said Emmanuel Faber, ISSB Chair.
Of the 17 jurisdictions profiled:
- 14 target full adoption of ISSB Standards,
- 2 plan to adopt only the climate-related requirements, and
- 1 intends to partially incorporate them.
These jurisdictions include markets like Australia, Brazil, Hong Kong SAR, Malaysia, Mexico, and Türkiye, demonstrating alignment from both developed and emerging economies.
The published profiles deliver transparency into each jurisdiction’s adoption pathway, including whether sustainability reporting requirements are finalized or still in development. These are modeled on the approach used by the International Accounting Standards Board, ensuring consistency and credibility.
Faber emphasized the strategic importance for investors:
“The profiles provide a detailed current state-of-play to investors, banks and insurers who continue to struggle with the lack of appropriate, comparable and reliable information on these critical factors affecting business prospects.”
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To complement the 17 finalized profiles, the IFRS Foundation also published 16 jurisdictional snapshots, offering high-level views of regulatory paths still under development. Among these:
- 12 propose full or functional alignment with ISSB Standards (e.g., Canada, Japan),
- 3 incorporate key ISSB disclosures, and
- 1 is still considering allowing ISSB use.
This global convergence reflects what Faber called a growing “policy rationale for the paced adoption” of ISSB Standards:
“An increasing number of regulators are seeing the benefits for capital access and trade… allowing investors to make more informed investment decisions, and companies to attract capital.”
The IFRS Foundation plans to update these profiles as jurisdictions finalize adoption, reinforcing a transparent, coordinated transition toward high-quality sustainability reporting across global capital markets.
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