Sustainable Reporting Tools

The 'Jurisdictional Roadmap Development Tool' is the latest initiative from the International Sustainability Standards Board (ISSB), designed to assist regulators and stakeholders in adopting robust sustainability disclosure standards. This new tool builds on the ISSB’s mission to bring clarity and comparability to sustainability reporting, equipping jurisdictions with a practical framework to implement the IFRS Sustainability Disclosure Standards, including the general (IFRS S1) and climate-specific (IFRS S2) standards released in 2023.

The tool provides structured guidance across four critical areas: determining the regulatory path for adoption, identifying which entities will report, defining the content of disclosure requirements, and planning timelines for implementation. It helps jurisdictions navigate the complexities of engaging stakeholders, assigning regulatory responsibility, and phasing in new requirements. Templates released alongside the tool illustrate how different jurisdictions can effectively communicate their approaches.

As more than 35 regions move toward adopting these standards, the ISSB’s roadmap tool is poised to become a key driver of consistent, transparent, and high-quality sustainability reporting worldwide.

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