The International Financial Reporting Standards (IFRS) Foundation has published a Jurisdictional Readiness Assessment guide and accompanying tool to support jurisdictions in evaluating market preparedness for the adoption of International Sustainability Standards Board (ISSB) Standards. The guide provides a structured, evidence-based methodology for reviewing reporting ecosystems, entities and support systems to inform decisions on the pace, scope and sequencing of regulatory implementation. It includes practical examples drawn from nearly 40 jurisdictions that have taken steps towards adopting ISSB Standards, with requirements already in force in 19 jurisdictions. The new materials form part of the IFRS Foundation's Regulatory Implementation Programme toolkit.

The International Financial Reporting Standards (IFRS) Foundation and the Taskforce on Nature-related Financial Disclosures (TNFD) have signed a Memorandum of Understanding (MoU), formalising their commitment to integrate the TNFD's recommendations into the work of the International Sustainability Standards Board (ISSB) to enable nature-related financial disclosures for use by capital markets. Under the MoU, the ISSB and TNFD will collaborate by sharing research, knowledge, and technical expertise to inform the ISSB's Biodiversity, Ecosystems, and Ecosystem Services initiative and enhance nature-related aspects of its Sustainability Accounting Standards Board standards. Both organisations will also explore joint market engagement and capacity-building initiatives with other key partners.

The International Financial Reporting Standards (IFRS) Foundation has announced that the International Sustainability Standards Board (ISSB) has published its Exposure Draft, proposing targeted amendments to IFRS S2 Climate-related Disclosures. The amendments aim to provide relief from specific greenhouse gas emissions disclosure requirements, including exemptions for certain scope 3 category 15 emissions and flexibility in classification standards. The proposals include clarifications on jurisdictional measurement methods and global warming potential values. The consultation period runs until 27 June 2025, with final amendments expected by the end of2025. The changes are designed to ease application while maintaining information quality for investors.

The International Financial Reporting Standards (IFRS) Foundation has announced that the International Sustainability Standards Board (ISSB) is expected to publish an exposure draft titled 'Amendments to Greenhouse Gas Emissions Disclosures' on 28 April 2025. The draft will propose amendments to the IFRS S2 Climate-related Disclosures standard and will be available for public comment through the IFRS Foundation website. Stakeholders wishing to comment will need to register for a free IFRS Foundation account to participate in the consultation process.

The International Financial Reporting Standards Foundation (IFRS) has published guidance on climate-related transition plan disclosures under IFRS S2, reinforcing its commitment to supporting the implementation of IFRS Sustainability Disclosure Standards (ISSB Standards). The document builds on disclosure-specific materials developed by the Transition Plan Taskforce, which came under the IFRS Foundation’s responsibility in 2024. The guidance is intended to assist entities in applying IFRS S2 by enabling them to provide high-quality information on their climate-related transition plans. It also sets out the disclosure requirements for any transition plan an entity may have, covering both mitigation and adaptation measures. It is designed for use by jurisdictions that adopt or otherwise use the ISSB Standards, and does not modify the existing requirements of IFRS S2.

The International Financial Reporting Standards (IFRS) Foundation has published 17 jurisdictional profiles detailing global progress on adoption of the IFRS Sustainability Disclosure Standards (ISSB Standards). The profiles reveal that 14 jurisdictions have committed to fully adopting the ISSB Standards, two aim to adopt the climate-specific requirements, and one plans to partially incorporate the standards. Complementing these profiles are 16 additional snapshots that provide an overview of regulatory approaches still to be finalised. Designed to enhance transparency for capital markets and serve as an authoritative reference for stakeholders, these profiles underscore significant global alignment with the ISSB Standards.

The International Financial Reporting Standards (IFRS) Foundation has published near-final examples that illustrate how companies can improve disclosure of uncertainties in their financial statements, using climate-related scenarios as illustrations. Developed by the International Accounting Standards Board (IASB) in response to stakeholder feedback regarding insufficient uncertainty reporting, these examples are applicable to all types of uncertainties, not solely those related to climate. The IASB collaborated with the International Sustainability Standards Board (ISSB) to ensure alignment with sustainability disclosure requirements. Final examples are anticipated in October 2025.

The IFRS Foundation has released a detailed guide aimed at assisting companies with the crucial task of recognising and disclosing significant information regarding sustainability-related risks and opportunities that could reasonably be expected to impact their cash flows, access to finance, or cost of capital over the short, medium, or long term. A key objective of the guide is helping companies understand how the concept of sustainability-related risks and opportunities is described in the 'General Requirements for Disclosure of Sustainability-related Financial Information' (IFRS S1); including how these can develop from a company’s dependencies and impacts.

A committee of the International Accounting Standards Board (IASB) which reviews and provides authoritative guidance on accounting issues that have arisen within the context of current IFRS. Formerly referred to as the Standing Interpretations Committee (SIC).

International Financial Reporting Standards (IFRS) accounts represent a standard way in which pensions and life company accounts have to be presented.

The International Financial Reporting Standards Foundation (IFRS) launched its Jurisdictional Roadmap Development Tool on 26 March 2025 to help jurisdictions implement International Sustainability Standards Board (ISSB) Standards. The tool, unveiled at the IFRS Foundation Implementation Partners Workshop in London, supports jurisdictions in making decisions about regulatory processes, reporting entities, specific requirements and implementation timelines. The launch forms part of IFRS's Regulatory Implementation Programme and builds on their Inaugural Jurisdictional Guide.

The International Financial Reporting Standards (IFRS) foundation has published guidance to assist companies in reporting climate-related information in accordance with the new international sustainability standards board (ISSB) standards. The guide addresses the 'climate-first' transition relief provided in the ISSB standards and clarifies that even when focusing solely on climate disclosures, companies must apply relevant requirements from the 'IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information'.