Templates
A jurisdiction’s decisions in respect of all 11 features will determine the description of its jurisdictional approach. Section 3.4 of the Jurisdictional Guide sets out descriptions of jurisdictional approaches towards adoption or other use of ISSB Standards (or sustainability-related disclosure requirements designed to deliver functionally aligned outcomes).
Reference roadmap templates have been developed for each of the jurisdictional approaches in Section 3.4 of the Jurisdictional Guide (with the exception of 'committing to adoption or other use of ISSB Standards'). Used in combination with the Roadmap Development Tool, roadmap templates are intended as a helpful way for a jurisdiction to assess how its decisions, and their corresponding outcomes, combine – and how these may be both understood by stakeholders and reflected in the jurisdictional profiles that the IFRS Foundation will publish. The aim of jurisdictional profiles is to support transparency for capital markets and other stakeholders on jurisdictional progress towards the global baseline. Jurisdictional profiles will include information about the most up-to-date status of a jurisdiction’s sustainability-related disclosure requirements and the stated jurisdictional target that the jurisdiction aims to achieve for sustainability-related disclosures.
The templates are provided for reference purposes only. The final description of a jurisdiction’s approach in the jurisdictional profile will be based on a holistic review of the jurisdiction’s decision in respect to all features and assessment of all relevant facts and circumstances, supported by engagement with relevant authorities in the jurisdiction. It may therefore differ from the reference templates.
Green indicates outcomes for each feature that may, if observed across all features, correspond to an approach of ‘fully adopting ISSB Standards’ (as described in the jurisdictional profile for the jurisdiction).
Orange indicates outcomes, by feature, that may correspond to a description other than ‘fully adopting ISSB Standards’ (as described in the jurisdictional profile for the jurisdiction).
An outcome of ‘orange’ on any feature will result in a description of a jurisdictional approach other than ‘fully adopting ISSB Standards.’ The jurisdictional approach that best describes the jurisdictional strategy will depend on: (i) which feature(s) has (have) an outcome of orange; and (ii) the particular combination of outcomes across features.
In the majority of the templates outcomes of orange are combined with outcomes of green. This helps to highlight the departure(s) from a description of a jurisdictional approach of ‘fully adopting ISSB Standards,’ helping the jurisdiction consider the implications of its decisions in a more targeted way.
Grey indicates outcomes, by feature, that do not impact the description of the jurisdictional approach.
Dashed lines and lighter shades indicate that there is more than one outcome for a feature that may, in combination with other outcomes, result in the same description of the jurisdictional approach.
Unshaded outcomes are those that are not relevant to the jurisdictional approach that is being described.
