以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The Jurisdictional Readiness Assessment Guide and associated tool are now available to support jurisdictions in assessing how prepared their markets are for the adoption or other use of International Sustainability Standards Board (ISSB) Standards.
A structured, evidence-based review of the readiness of a market—including the reporting ecosystem, entities and broader support system—provides important insights for a jurisdiction as it decides on the pace, scope and sequencing of regulatory actions and identifies priorities for building capacity to use ISSB Standards.
The guide provides practical examples drawn from the experiences of some of the nearly 40 jurisdictions around the world that have already taken steps to adopt or otherwise use ISSB Standards.
Requirements in 19 jurisdictions have already come into effect, providing additional insights for jurisdictions developing their roadmaps from entities applying ISSB Standards for the first time.