ISSB Standards · adoption tracker
ISSB adoption by jurisdiction: who uses IFRS S1 and S2, and from when
The IFRS Foundation says more than 45 jurisdictions are on the journey to adopting the ISSB Standards, and that companies in 12 of them are already reporting for 2025.
This page uses only the Foundation’s own counts and classifications, dated, and separates three questions people run together: has a jurisdiction adopted the standards, must anyone report, and from when.
The count
One number, quoted with its date
The IFRS Foundation is the owner of the standards and publishes its own count, so this page uses it rather than any commercial tracker.
The count has risen steadily, and each figure means something slightly different: taking steps, in effect, or reporting.
The Foundation’s own prose is not always reconciled across documents, so each figure below carries its date and its wording.
- 28 May 2024
Over half the global economy
Jurisdictions taking steps account for nearly 55% of global GDP, more than 40% of global market capitalisation and more than half of greenhouse gas emissions (IFRS Foundation). - 24 February 2026
Nearly 40, and 19 in effect
“Nearly 40 jurisdictions”, with requirements already in effect in 19 (IFRS Foundation). - End of March 2026
More than 40
More than 40 jurisdictions, Ethiopia and Peru the latest additions (Advisory Council paper). - 28–29 September 2026
More than 45 on the journey
Companies in 12 jurisdictions reporting for FY2025, and 6 more from FY2026 (World Standard-setters Conference).
By year
When companies start reporting, by jurisdiction
The IFRS Foundation presented this table to national standard-setters on 28–29 September 2026.
| First reporting year | Jurisdictions |
|---|---|
| 2025 | Australia, Bangladesh, EU, Hong Kong SAR*, Malaysia, Mexico, Pakistan, Singapore, Sri Lanka, Tanzania, Türkiye (2024), Zambia |
| 2026 | Brazil*, Jordan*, Philippines, Qatar, Chinese Taipei |
| 2027 | Chile, Ghana, Indonesia, Kazakhstan*, Japan, Kenya, Rwanda, South Korea, Thailand |
| 2028 or later | Honduras, Mongolia*, New Zealand*, Nigeria*, Oman*, Panama, Peru, Uganda, Zimbabwe* |
| To be determined | Bolivia, Canada, China, Costa Rica, El Salvador, Ethiopia, Kyrgyzstan, Nepal, Switzerland, United Kingdom*, Uzbekistan |
The table predates the FCA’s final rules of 30 September 2026, which is why the United Kingdom still sits under “to be determined”.
The EU is listed although EU companies report under the ESRS rather than IFRS S1 and S2, so a row here is not a statement that companies apply the ISSB texts.
Each year is the first reporting year the Foundation records; the companies caught, the thresholds and any phasing are set locally.
Profiles and snapshots
Two tiers, and they are not the same status
The Foundation prepares a profile “when a jurisdiction’s approach to sustainability reporting is finalised and no longer subject to consultation”.
A snapshot is a high-level overview for a jurisdiction whose profile is still in development or whose regulatory status is in progress, and the Foundation warns that it “may differ from the jurisdiction’s final requirements”.
Adding the two tiers together into one “adopted” figure overstates the position, because a snapshot is a preview.
A profile is not a statement of full adoption either: each one records whether the jurisdiction is fully adopting, adopting the climate requirements only, or partially incorporating the standards.
| Tier | Jurisdictions, 24 September 2026 |
|---|---|
| Profiles (23, plus Oman forthcoming) | Australia, Bangladesh, Brazil, Chile, Ghana, Hong Kong SAR, Japan, Jordan, Kenya, Malaysia, Mexico, Nigeria, Pakistan, Philippines, Qatar, Rwanda, Singapore, Sri Lanka, Chinese Taipei, Tanzania, Türkiye, Zambia, Zimbabwe |
| Snapshots (13) | Bolivia, Canada, China, Costa Rica, El Salvador, Indonesia, Kyrgyzstan, Panama, South Korea, Switzerland, Thailand, Uganda, United Kingdom |
Four profiles
What “adopted” looks like in four jurisdictions
The IFRS Foundation’s own classification, from its profiles; the local law each describes is the local regulator’s.
| Jurisdiction | IFRS Foundation classification | What the profile records |
|---|---|---|
| Australia | Partially incorporating; target adopting the climate requirements | Climate reporting under AASB S2 in three cohorts from periods beginning 1 January 2025; AASB S1 voluntary; no industry-specific requirement yet. |
| Hong Kong SAR | Partially incorporating and permitting use; target fully adopting | HKEX climate requirements from 1 January 2025; a government roadmap aims for large publicly accountable entities by 2028. |
| Japan | Adopting with limited transition; target fully adopting | SSBJ Standards for Prime Market companies in three market-capitalisation bands, from years ending March 2027. |
| Singapore | Requirements limited to climate | The climate-related requirements of IFRS S1 and S2, with requirements beyond climate to be reviewed in future. |
Adoption is not a mandate
The standard has spread; the obligation has not settled
In Brazil, the securities regulator’s Resolução CVM 244 of 29 May 2026 removed the reporting obligation for listed companies and replaced it with a comply-or-explain notice, while a company that publishes must still follow the CBPS and ISSB standards.
In South Korea, the Financial Services Commission announced on 8 July 2026 that KOSPI-listed companies with total consolidated assets of KRW10 trillion or more will file ESG disclosures from 2028 (FY2027), and KRW5 trillion or more from 2029.
That is a government roadmap: the FSC says authorities will seek to revise the relevant rules, and third-party verification follows from 2030.
In Canada, the securities regulators paused their mandatory climate disclosure rule on 23 April 2025, leaving the ISSB-aligned CSSB standards available voluntarily.
In the United States, which the Foundation does not list, the SEC has proposed to rescind its own 2024 climate rules; the comment period closed on 3 August 2026.
Whether a jurisdiction has adopted the standards, whether companies must use them and which regulator requires it are separate questions, and through 2026 the answers stopped moving together.
The United Kingdom
The UK: a snapshot, and comply or explain from 2027
The UK uses the ISSB Standards through its own versions, UK SRS S1 and S2, which the government issued on 25 February 2026.
The FCA’s final rules apply them to listed companies in UKLR 6, 14, 15, 16 and 22 on a comply-or-explain basis, with first reports in 2028.
The rules reach only those listing categories; any other company may use UK SRS voluntarily.
The IFRS Foundation records the UK as a snapshot, its tier for a jurisdiction whose profile is still in development or whose regulatory status is in progress.
Where UK SRS departs from the IFRS texts is on UK SRS amendments, and the UK dates are on effective date and reliefs.
Frequently asked
ISSB adoption, answered
How many jurisdictions have adopted the ISSB Standards?
The IFRS Foundation said in September 2026 that more than 45 jurisdictions are on the journey to adopting ISSB Standards, and that companies in 12 jurisdictions are reporting on them for the 2025 reporting year, with 6 more from 2026.
Those are different counts: being on the journey includes jurisdictions still consulting, and reporting means companies are already producing ISSB-based disclosures.
Which countries have adopted IFRS S1 and S2?
The IFRS Foundation publishes a profile for each jurisdiction whose approach is finalised.
As at 24 September 2026 there were profiles for Australia, Bangladesh, Brazil, Chile, Ghana, Hong Kong SAR, Japan, Jordan, Kenya, Malaysia, Mexico, Nigeria, Pakistan, the Philippines, Qatar, Rwanda, Singapore, Sri Lanka, Chinese Taipei, Tanzania, Türkiye, Zambia and Zimbabwe, with Oman forthcoming.
A profile describes the approach; it does not mean every jurisdiction adopted the standards in full.
Has the UK adopted the ISSB Standards?
The UK endorsed them as UK SRS S1 and S2 on 25 February 2026, for voluntary use, and the FCA’s final rules of 30 September 2026 apply them to listed companies on a comply-or-explain basis for periods beginning on or after 1 January 2027.
The IFRS Foundation records the UK as a snapshot, not a profile, and its September 2026 table listed the UK’s effective date as to be determined.
What is the difference between a jurisdictional profile and a snapshot?
A profile is prepared when a jurisdiction’s approach is finalised and no longer subject to consultation.
A snapshot is a high-level overview for a jurisdiction whose approach is finalised but whose profile is still in development, or whose regulatory status is in progress; the IFRS Foundation says snapshots may differ from the final requirements.
Is the United States adopting the ISSB Standards?
No. The IFRS Foundation does not list the United States.
Separately, the SEC has proposed to rescind its own 2024 climate disclosure rules, which had been stayed; the proposal’s comment period closed on 3 August 2026.
California’s state laws are a separate matter.
Does adopting the ISSB Standards mean companies must report?
Not necessarily.
Adopting a standard, requiring companies to use it and the identity of the regulator that requires it are separate decisions.
Brazil’s securities regulator, for example, removed the reporting obligation for listed companies in May 2026 and replaced it with comply or explain, while keeping the ISSB-based standards for any company that does publish.
Is the EU adopting the ISSB Standards?
The EU has its own standards, the ESRS, under the CSRD.
The IFRS Foundation lists the EU among jurisdictions with a 2025 reporting year in its September 2026 table, but EU companies report under the ESRS, not IFRS S1 and S2.
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- IFRS FoundationUse of IFRS Sustainability Disclosure Standards by jurisdiction
The profiles and snapshots index, last updated 24 September 2026, with the definition of each.
- IFRS FoundationWorld Standard-setters Conference 2026 — Application of IFRS S1 and IFRS S2 (PDF)
“When to expect ISSB-based disclosures by jurisdictional effective dates.”
- IFRS FoundationWorld Standard-setters Conference 2026 — ISSB update (PDF)
“More than 45 jurisdictions on the journey”; 12 jurisdictions reporting for FY2025; 6 more from FY2026.
- IFRS FoundationWorld Standard-setters Conference 2026
Held in London on 28 and 29 September 2026.
- IFRS FoundationAdvisory Council, April 2026 — Update on the ISSB’s activities (PDF)
More than 40 jurisdictions; Ethiopia and Peru the latest additions; list as at end of March 2026.
- IFRS FoundationJurisdictional Readiness Assessment Guide and tool (24 February 2026)
“Nearly 40 jurisdictions”; requirements in 19 jurisdictions already in effect.
- IFRS FoundationJurisdictions representing over half the global economy by GDP take steps towards ISSB Standards (28 May 2024)
Nearly 55% of global GDP; more than 40% of global market capitalisation; more than half of global greenhouse gas emissions.
- IFRS FoundationJurisdictional snapshot: United Kingdom (PDF)
The UK is a snapshot, not a profile.
- IFRS FoundationJurisdictional profile: Australia (PDF)
“Partially incorporating ISSB Standards”; target “Adopting climate requirements”.
- IFRS FoundationJurisdictional profile: Hong Kong SAR (PDF)
Target “Fully adopting ISSB Standards”, with a roadmap aiming for 2028.
- IFRS FoundationJurisdictional profile: Japan (PDF)
“Adopting ISSB Standards with limited transition”; SSBJ Standards for Prime Market companies from years ending March 2027.
- IFRS FoundationJurisdictional profile: Singapore (PDF)
Climate requirements of IFRS S1 and S2; beyond-climate requirements to be reviewed.
- Comissão de Valores Mobiliários (Brazil)Resolução CVM 244 (29 May 2026)
Removes the obligation for listed companies; a “pratique ou explique” notice instead.
- Financial Services Commission (South Korea)ESG disclosure roadmap (8 July 2026)
KOSPI-listed companies with KRW10 trillion or more in assets from 2028 (FY2027); KRW5 trillion from 2029.
- US Securities and Exchange CommissionRescission of Climate-Related Disclosure Rules, 91 FR 33296 (proposed)
A proposed withdrawal of the 2024 rules; comments closed 3 August 2026.
- Canadian Securities Administrators (via the OSC)CSA pauses its mandatory climate disclosure rule (23 April 2025)
The CSSB standards remain available voluntarily.
- Department for Business and TradeUK SRS S1 and UK SRS S2 (25 February 2026)
The UK-endorsed versions, for voluntary use.
- Financial Conduct AuthorityPS26/19 final rules (30 September 2026)
Comply or explain against UK SRS for periods beginning on or after 1 January 2027.
- Financial Conduct AuthorityPS26/19 (PDF), ¶¶3.6 and 3.12
The five listing categories and the timing.
Continue reading
Read next
ISSB reporting requirements in the UK
What a UK company must report, and when it uses ISSB directly.
IFRS Sustainability Disclosure Standards
The whole ISSB family and the UK route.
Effective date and reliefs
The IFRS dates and the UK’s own timing.
The ISSB framework
The Board, its governance and its work plan.
Global standards compared
ISSB, ESRS and GRI side by side.
CSRD
The EU regime and the ESRS.
Who is in scope of UK SRS
Which UK companies the FCA’s rules reach.