Milestone for Global Sustainability Reporting: First ISSB Jurisdictional Profiles Now Live

The IFRS Foundation has published the first set of 17 jurisdictional profiles tracking the adoption of the International Sustainability Standards Board (ISSB) Standards—marking a pivotal step toward establishing a global baseline for consistent, comparable, decision-useful sustainability-related financial disclosures. These profiles offer clarity on where jurisdictions stand and their approach in adopting or aligning with the Standards and reflect growing global momentum in advancing high-quality sustainability reporting. Currently, 37 jurisdictions have adopted or on their way to adopting the ISSB standards.

The newly launched profiles and high-level snapshots provide insight into jurisdictions at various stages of adopting the ISSB Standards. The initial release includes detailed profiles for 17 jurisdictions and high-level snapshots for 16 more—bringing the total number of jurisdictions covered to 33. Each entry offers accessible information on national approaches, such as regulatory pathways, implementation timelines, and intended scope, making this a valuable resource for regulators, market participants, and implementation partners.

Read the IFRS Foundation’s official press release, which highlights the profiles' role in supporting transparency and consistency as jurisdictions move toward the global baseline envisioned by the ISSB. 

IFC–IFRS Foundation Collaboration

The publication of the profiles also builds on the strategic partnership between the International Finance Corporation (IFC) and the IFRS Foundation, established through a Memorandum of Understanding (MoU) signed in June 2024 focused on accelerating adoption and implementation of sustainability-related disclosures. 

Through this collaboration, IFC has supported ISSB-aligned framework development in Bangladesh, Jordan, and Pakistan, and is actively engaging with regulators in Peru, South Africa, Egypt, and Mongolia to strengthen institutional capacity and technical readiness.

These profiles offer valuable context and support to those working at national and regional levels, including IFC teams and clients developing or enhancing sustainability disclosure practices. IFC, through its Beyond the Balance Sheet program continues to work in emerging markets and developing economies to guide and support regulators, stock exchanges and IFC client companies on actions for better information for markets, investors, and society. 

What’s Next

The IFRS Foundation plans to expand the profiles as more jurisdictions complete their decision-making processes, ensuring that the tool remains current and representative of ongoing progress. A second implementation partners workshop is also in development for later this year—offering another opportunity to share lessons learned and deepen technical engagement.

IFC welcomes this important development and looks forward to continuing its collaboration with the IFRS Foundation and the ISSB to promote robust and consistent sustainability reporting across markets.