ISSB管轄區採用追蹤器

簡明解讀

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.

技術要求

• 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.

基於證據的參考表