IFRS Releases Jurisdictional Rationale Guide and Tool to Support ISSB Standards Adoption

On October 30, 2025, the IFRS Foundation announced the release of the Jurisdictional Rationale Guide for the adoption or other use of ISSB Standards and the accompanying Jurisdictional Rationale Tool for the adoption or other use of ISSB Standards at the IFRS Sustainability Symposium in London.

These resources are designed to support regulators and other relevant authorities in assessing and articulating a clear rationale for the adoption or other use of the ISSB Standards. They aim to assist jurisdictions in defining their adoption rationales and advancing their sustainability disclosure journeys.

The Guide draws on jurisdictional consultations, articulated roadmaps, policy reports, and stakeholder insights from the London Workshop and Roundtable. It outlines three commonly cited benefits of adopting the ISSB Standards:

  • Strengthening capital markets by informing investors’ capital-allocation decisions;
  • Improving cost effectiveness and enhancing efficiencies for companies; and
  • Enabling jurisdictions to access benefits from the global baseline of sustainability-related financial disclosures.

The Tool is designed to be used alongside the Guide to help users work systematically through key considerations and decision points in developing their rationale.

These resources mark a significant step forward in supporting global alignment on sustainability-related financial disclosures.

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