The IFRS Foundation launched the Jurisdictional Roadmap Development Tool as a key pillar of the International Sustainability Standards Board’s Regulatory Implementation Programme, aimed at helping jurisdictions plan how to adopt or otherwise use ISSB Standards within regulatory frameworks. The interactive tool operationalises concepts from the Inaugural Jurisdictional Guide into a practical application focused on four decision areas: the regulatory process for adoption or other use, which entities will be in scope, the content of sustainability-related disclosure requirements, and readiness including effective dates, timelines, and whether requirements should be scaled or phased in. The IFRS Foundation also released templates of the jurisdictional approaches described in the Inaugural Jurisdictional Guide to help jurisdictions and implementation partners describe decisions and outcomes to stakeholders.
International Financial Reporting Standards Foundation 2025-03-26
IFRS Foundation launches Jurisdictional Roadmap Development Tool to support adoption or other use of ISSB Standards
The International Financial Reporting Standards Foundation introduced the Jurisdictional Roadmap Development Tool under the International Sustainability Standards Board’s Regulatory Implementation Programme. This tool aids jurisdictions in planning the adoption or use of ISSB Standards, focusing on regulatory processes, entity scope, disclosure content, and readiness. Templates from the Inaugural Jurisdictional Guide were also released to assist in communicating decisions and outcomes.