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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.

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Jurisdictional sustainability consultations

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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.

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Open sustainability disclosure consultations

There are no open sustainability disclosure consultations at this time.

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

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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

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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

Access these documents.

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

Exposure Draft: Draft Memorandom Circular on the Revised Sustainability Reporting Guidelines for Publicly Listed Companies and the SEC Sustainability Reporting Form

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

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Related information

Open sustainability disclosure consultations

Closed jurisdictional consultations (most recent first)

Hong Kong

Malaysia

Mexico

Pakistan

Switzerland

Chile

South Korea

Uganda

Japan

Brazil

China

Brazil

Canada

India

Singapore

Malaysia

Nigeria

Australia

Australian Government—Treasury

Türkiye

Pakistan

Philippines

UK

Singapore

South Africa

Hong Kong

EU