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On 28th May, the IFRS Foundation published Inaugural Jurisdiction Guide for the adoption or other use of ISSB Standards. The Standards were developed and published by the International Sustainability Standards Board in June 2023. The Jurisdictional Guide is designed to help jurisdictions design and plan their journey towards the adoption or other use of ISSB Standards. It aims to provide transparency to the markets on how various jurisdictions are progressing towards delivering consistent and comparable sustainability-related information. Further, it is meant to promote globally consistent and comparable climate and sustainability-related disclosures through the adoption or other use of ISSB standards. It thereby provides an essential tool for reducing fragmentation by supporting consistent and comprehensive adoption journeys across countries and limiting divergence.

Since October 2023, the IFRS Foundation and the Global Project Sustainable Economic Transformation and Sustainable Finance have been collaborating to support the implementation of ISSB standards in emerging markets and developing economies. As a result, the guide was developed by the IFRS Foundation and supported by the Global Project on behalf of the German Federal Ministry for Economic Cooperation and Development (BMZ). BMZ is part of the ISSB's partnership framework for capacity building, which was launched in November 2023.

Jurisdictions planning or embarking on the adoption journey of ISSB standards.