Inaugural Jurisdictional Guide for ISSB Standards Adoption

This document is a preview of the Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards. It outlines the journey towards implementing globally comparable information for capital markets, building on previous guidelines published in July 2023. The guide aims to assist jurisdictions in designing and planning their approach to adopting ISSB Standards, which include IFRS S1 and IFRS S2. It emphasizes the need for consistent and comparable sustainability-related disclosures across jurisdictions, as endorsed by the International Organization of Securities Commissions (IOSCO). The document details various approaches jurisdictions may take in adopting these standards, including the introduction of local requirements that align with ISSB objectives. Furthermore, it discusses the future development of jurisdictional profiles to provide transparency on the progress of sustainability-related disclosures. The guide aims to support stakeholders in understanding jurisdictional efforts towards adopting ISSB Standards and enhancing the comparability of sustainability information in capital markets.