For the convenience of ISSB stakeholders we are providing a list of ongoing and completed jurisdictional consultations at national and supra-national level on sustainability-related disclosures closing after the publication of the ISSB's inaugural Standards in June 2023.
The ISSB is not directly involved in these consultations, and all questions related to them should be addressed to the relevant organisation. This information is provided on a best-endeavours basis and should not be considered as a complete list. If jurisdictional authorities wish to have their planned consultations listed here or removed please contact the regulatory affairs team.
Open sustainability disclosure consultations
Thailand
The Securities and Exchange Commission
Hearing document: Principles on guidelines for enhancing sustainability disclosures in line with ISSB Standards (English)
Hearing document: Principles on guidelines for enhancing sustainability disclosures in line with ISSB Standards (Thai)
Open for comment until 19 December 2024
Indonesia
Ikatan Akuntan Indonesia (IAI, Institute of Indonesia Chartered Accountants)
Public Consultation Document: Sustainability Disclosure Standard Roadmap (Indonesian)
Open for comment until 28 November 2024
Hong Kong
Hong Kong Institute of Certified Public Accountants (HKICPA)
Exposure Drafts: HKFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information; and Exposure Draft HKFRS S2 Climate-related Disclosures
Open for comment until 27 October 2024
Malaysia
Bursa Malaysia
Consultation Paper: Proposed Amendments to the Main Market Listing Requirements and ACE Market Listing Requirements in relation to Sustainability Reporting Requirements and Other Enhancements
Open for comment until 25 October 2024
Mexico
Comisión Nacional Bancaria y de Valores (CNBV)
Regulatory Proposal: Resolution Amending The General Provisions Applicable to Securities Issuers and Other Securities Market Participants
Open for comment until 25 October 2024
Pakistan
The Securities and Exchange Commission of Pakistan (SECP)
Public Consultation: Public Consultation on Adoption of IFRS Sustainability Disclosure Standards
Open for comment until 18 October 2024
Switzerland
The Federal Council of Switzerland
Public consultation: Amendment to the Code of Obligations (transparency on sustainability aspects)—Explanatory report on the opening of the consultation procedure
Public consultation: Code of Obligations (transparency on sustainability aspects)—Preliminary draft
Open for comment until 17 October 2024
Chile
Financial Market Commission (CMF)
Normative Project: Regulations under consultation
Open for comment until 27 September 2024
South Korea
Korea Sustainability Standards Board (KSSB)
Exposure Draft: Korean Sustainability Disclosure Standards
Open for comment until 31 August 2024
Uganda
Institute Of Certified Public Accountants of Uganda (ICPAU)
Consultation Paper: Adoption of sustainability disclosure standards in Uganda
Open for comment until 23 August 2024
Japan
Sustainability Standards Board of Japan (SSBJ)
Exposure Drafts: Sustainability Disclosure Standards to be applied in Japan
Open for comment until 31 July 2024
Brazil
The Superintendence of Accounting and Auditing Standards (SNC) of the Brazilian Securities and Exchange Commission (CVM)
Public consultation: CBPS Technical Pronouncement No. 01—General Requirements for Disclosure of Sustainability-related Financial Information
Public consultation: CBPS Technical Pronouncement No. 02—Climate-Related Disclosures
Open for comment until 11 July 2024
China
Ministry of Finance
Exposure Draft: Corporate Sustainability Disclosure Standards - Basic Standards (Draft for Comments)
Open for comment until 24 June 2024
Brazil
The Comitê Brasileiro de Pronunciamentos de Sustentabilidade - CBPS (Brazilian Committee of Sustainability Pronouncements)
Exposure Draft: CBPS 01, General Requirements for Disclosure of Sustainability-related Financial Information
Exposure Draft: CBPS 02, Climate-related Disclosures
Open for comment until 13 June 2024
Canada
Canadian Sustainability Standards Board (CSSB)
Exposure Draft: Proposed Canadian Sustainability Disclosure Standard (CSDS) 1, General Requirements for Disclosure of Sustainability-related Financial Information
Exposure Draft: Proposed Canadian Sustainability Disclosure Standard (CSDS) 2, Climate-related Disclosures
CSSB Consultation Paper: Proposed Criteria for Modification Framework
Access these documents.
Open for comment until 10 June 2024
India
Reserve Bank of India (RBI)
Draft: Disclosure framework on Climate-related Financial Risks, 2024
Closed: 30 Apr 2024
Singapore
Singapore Exchange Regulation (SGX RegCo)
Consultation Paper: Sustainability Reporting: Enhancing Consistency and Comparability
Closed: 5 April 2024
Malaysia
Advisory Committee on Sustainability Reporting (ACSR)
Public Consultation Paper: Proposed National Sustainability Reporting Framework
Closed: 21 March 2024
Nigeria
Financial Reporting Council (FRC Nigeria)
Draft Roadmap: Request for Comments on Draft Roadmap Report for Adoption of IFRS Sustainability Disclosure Standards in Nigeria
Closed: 14 March 2024
Australia
Australian Accounting Standards Board (AASB)
Exposure Draft: Australian Sustainability Reporting Standards—Disclosure of Climate-related Financial Information
Closed: 1 March 2024
Australian Government—Treasury
Exposure Draft: Climate-related financial disclosure: exposure draft legislation
Closed: 9 February 2024
Türkiye
Exposure Draft: TSRS S1 General Requirements for Disclosure of Sustainability-related Financial Information
Exposure Draft: TSRS S2 Climate-related Disclosures
Closed: 18 December 2023
Pakistan
Sustainability Working Group (SWG) of the Accounting Standards Board (ASB)
Post-consultation study: IFRS Sustainability Disclosure Standards—study, consultation and recommendations for implementation in Pakistan
Closed: 1 December 2023
Philippines
Securities and Exchange Commission
Closed: 16 October 2023
UK
UK Sustainability Disclosure Technical Advisory Committee
Call for Evidence: UK Endorsement of IFRS S1 & IFRS S2
Closed: 11 October 2023
Singapore
Sustainability Reporting Advisory Committee
Consultation Paper: Turning Climate Ambition into Action in Singapore
Closed: 30 September 2023
South Africa
South African Prudential Authority
Proposed guidance note: Climate-related disclosures for banks
Proposed guidance note: Climate-related disclosures for insurers
Closed: 13 September 2023
Hong Kong
Stock Exchange of Hong Kong
Consultation Paper: Enhancement of Climate-related Disclosures Under the Environment, Social and Governance Framework
Closed: 14 July 2023
EU
European Commission
Draft Act: European Sustainability Reporting Standards
Closed: 7 July 2023
