ISSB adoption around the world: how to read the jurisdiction-by-jurisdiction picture

What changed?

The IFRS Foundation maintains an official jurisdictional-adoption resource distinguishing finalized "profiles" from developing "snapshots." As of this review, 26 jurisdictions have finalized profiles (including Australia, Brazil, Japan, and Singapore) and 9 jurisdictions have published snapshots of approaches still in development (including Canada, China, South Korea, and the United Kingdom). Adoption approach, effective dates, entity eligibility, transitional relief, and local modifications vary by jurisdiction — there is no single global ISSB effective date.

Who may be affected?

Companies operating in, listed in, or raising capital from jurisdictions that have adopted or are developing ISSB-aligned disclosure requirements.

What information may be required?

• Jurisdictions where the organization operates, is listed, or raises capital
• Whether that jurisdiction has a finalized profile or a developing snapshot
• Effective dates and entity eligibility in that specific jurisdiction
• Available transitional relief and local modifications
• Underlying Scope 1/2/3 greenhouse-gas data needed regardless of jurisdiction

What should teams do next?

• Identify every jurisdiction relevant to your operations, listings, and capital sources
• Check whether each has a finalized profile or a developing snapshot
• Confirm effective dates and eligibility directly on the IFRS Foundation's jurisdiction page
• Build core Scope 1/2/3 data capability that supports multiple jurisdictional formats

What remains uncertain?

Snapshot jurisdictions are explicitly described by the IFRS Foundation as preliminary and subject to change. Do not treat a snapshot as a finalized local requirement.

Value-chain impact

A company may face ISSB-aligned requirements indirectly through a listing venue, parent-company jurisdiction, or a customer/investor jurisdiction even where its own home jurisdiction has not adopted ISSB standards.