• Interactive tool supports jurisdictions in efficiently adopting ISSB Standards.
• Equips regulators with practical guidance on key policy decisions.
• Provides structured templates for transparent stakeholder communication.

The IFRS Foundation today launched the Jurisdictional Roadmap Development Tool, a key pillar of its Regulatory Implementation Programme, designed to guide jurisdictions in effectively adopting International Sustainability Standards Board (ISSB) Standards.

Unveiled at the IFRS Foundation’s first Implementation Partners Workshop in London, the Roadmap Tool offers jurisdictions and their implementation partners practical support in navigating the complexities of regulatory adoption.

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ISSB Chair Emmanuel Faber highlighted the importance of the new tool:

“As part of its objective to support effective and efficient capital markets, the ISSB is helping jurisdictions in the development of their adoption roadmaps. The launch of the Roadmap Tool marks a significant milestone and confirms the ISSB’s commitment to developing tools and resources that are useful to jurisdictions. This Roadmap Tool equips regulators to make informed decisions about their approach towards adoption or other use of ISSB Standards.”

The Roadmap Tool guides jurisdictions through four critical decision areas:

• Regulatory Process: Determining the method of adopting ISSB Standards.
• Reporting Entities: Identifying which entities will adhere to the new requirements.
• Requirements: Clarifying the specific sustainability-related disclosures to be mandated.
• Readiness: Setting timelines and considering phased implementation approaches.

Additionally, the IFRS Foundation released complementary templates derived from the Inaugural Jurisdictional Guide, enabling jurisdictions to clearly communicate their decisions and outcomes to stakeholders.

Emmanuel Faber further emphasized:

“I trust that the Tool will also be a central resource for implementation partners supporting jurisdictions progress their adoption considerations. I look forward to further collaboration with jurisdictional authorities and implementation partner organisations to support jurisdictions on their journeys, and to see the far-reaching impacts of this tool.”

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