IFRS Foundation Releases Jurisdictional Readiness Assessment Guide for ISSB Standards
24 February 2026 — The IFRS Foundation has published a new Jurisdictional Readiness Assessment Guide and associated Tool to support jurisdictions in evaluating their preparedness to adopt or otherwise use the International Sustainability Standards Board (ISSB) Standards.
The guide and tool form part of the IFRS Foundation’s Regulatory Implementation Programme and are designed to help authorities undertake a structured, evidence-based assessment of how ready their markets are for sustainability related financial disclosure requirements under IFRS S1 and IFRS S2. The assessment is intended to inform decisions on the pace, scope and sequencing of regulatory action, as well as to identify capacity building priorities.
The readiness assessment framework covers three core areas: the sustainability reporting ecosystem, preparer readiness, and the broader support system. It examines factors such as regulatory and institutional foundations, availability of reporting and assurance expertise, data and information infrastructure, and the maturity of sustainability reporting practices within jurisdictions.
According to the IFRS Foundation, the guide draws on practical examples from nearly 40 jurisdictions, including some that IFC is supporting like South Africa, that have taken steps toward adopting or using ISSB Standards, including insights from jurisdictions where requirements are already in effect.
Here you can access the Jurisdictional profiles of countries which has already adopted the ISSB standards - https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/use-by-jurisdiction/
The tool is intended to complement other resources in the ISSB adoption toolkit, including materials supporting jurisdictional rationale development and roadmap planning.
The publication coincides with the launch of the Jurisdictional Adopters Working Group, which brings together regulators to facilitate multilateral discussions and address cross border considerations in the implementation of ISSB aligned sustainability disclosure requirements.
The release of the Jurisdictional Readiness Assessment Guide underscores the growing focus on sequenced, proportionate and capacity aware approaches to sustainability reporting, as jurisdictions move from signaling intent toward operationalizing high-quality, decision useful sustainability related financial disclosures.