Adoption of IFRS Sustainability Disclosure Standards by jurisdiction
Adoption of IFRS Sustainability Disclosure Standards by jurisdiction gives an overview in tabular format about jurisdictions that have adopted or are in the process of adopting the ISSB standards.
The document provides detail for each jurisdiction contained on the status of implementation, consultation deadlines (where applicable), the chosen adoption approach, the standards being adopted, the earliest mandatory effective date of any requirements, entities in scope and information on assurance requirements (where applicable). This information is based on our understanding of published proposals for jurisdictional sustainability reporting guidelines or requirements.
This publication has last been updated on 21 November 2024.