IFRS.Report
ISSB Jurisdictional Adoption Tracker
A jurisdictional map of IFRS S1 and S2 adoption, endorsement, and exchange-aligned implementation timelines.
In Plain Language
The ISSB standards are not self-executing — they require jurisdictional adoption. Since June 2023, over 25 jurisdictions have endorsed or aligned with IFRS S1 and S2, representing more than half of global GDP. These four requirements map the adoption landscape across early adopters, major capital markets, Asian exchanges, and the phase-in provisions available to companies transitioning to the new standards.
Technical Requirements
- Early adopters — Jurisdictions that have already incorporated IFRS S1/S2 into regulation — including the UK (FY2025), Nigeria, and several others with mandatory disclosure for listed companies.
- Major capital markets — The EU (CSRD/ESRS), US (SEC climate rule), and other G20 economies that have announced alignment, partial adoption, or interoperability pathways with IFRS S2.
- Asian exchange alignment — HKEX (mandatory climate disclosure from FY2025), SGX, Japan SSBJ, Australia ASRS, and China consultation pathways — each mapped to IFRS S2 requirements.
- Assurance and phase-in relief — IFRS S2 §C4–C5: Companies may use transitional relief for Scope 3 disclosure in the first reporting year. ISSA 5000 provides the assurance standard for sustainability reporting.
Evidence-Grounded Reference Table
| Jurisdiction / Topic | Applicable Standard | Implementation Note |
|---|---|---|
| Hong Kong | HKEX climate disclosure requirements | FY2025 climate disclosure with LargeCap mandatory phase-in |
| United Kingdom | UK Sustainability Reporting Standards | ISSB-based endorsement route |
| Japan | SSBJ sustainability standards | ISSB-aligned domestic standards |
| Australia | AASB sustainability standards | Phased climate reporting |
| Singapore | SGX and ACRA climate reporting | ISSB-aligned climate roadmap |