The IFRS Foundation has unveiled a new Jurisdictional Roadmap Development Tool, a key component of the International Sustainability Standards Board’s (ISSB) broader Regulatory Implementation Programme. The tool is designed to assist jurisdictions in planning and progressing their adoption or use of ISSB sustainability disclosure standards.
Announced at the inaugural IFRS Foundation Implementation Partners Workshop in London, the Roadmap Tool offers practical guidance to regulators, policymakers, and implementation partners navigating the complex policy decisions involved in integrating ISSB Standards into national frameworks.
The event brought together a broad coalition of international organisations, financial institutions, development banks, and global accounting networks—collectively known as Implementation Partners—tasked with supporting jurisdictions as they move towards adopting ISSB-aligned sustainability reporting.
The tool builds on the Inaugural Jurisdictional Guide released earlier and transforms its principles into an interactive framework. It enables decision-makers to address four critical areas:
- Regulatory process: determining how ISSB Standards will be adopted or utilised
- Reporting entities: deciding which organisations will be subject to disclosure requirements
- Disclosure content: identifying what sustainability-related information must be reported
- Readiness: establishing timelines and whether a phased or scaled approach is appropriate
In addition to the tool, the IFRS Foundation has also released templates outlining various jurisdictional approaches, providing real-world examples to guide decision-making.
Commenting on the launch, Emmanuel Faber, Chair of the ISSB, said, “The Roadmap Tool marks an important step in helping jurisdictions adopt sustainability standards that support transparent and efficient capital markets. It equips regulators with the resources needed to make informed decisions and will serve as a central reference for our implementation partners around the world.” The initiative is part of the ISSB’s mission to build a global baseline for sustainability disclosures, ensuring consistent, comparable, and reliable information for investors and stakeholders across markets.
