Jurisdictions representing over half the global economy by GDP take steps towards ISSB Standards

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。

Jurisdictions representing over half the global economy by gross domestic product (GDP) have announced steps to use the International Sustainability Standards Board’s (ISSB) Standards or to fully align their sustainability disclosure standards with those of the ISSB.

A growing number of jurisdictions are moving ahead with or considering measures to ensure global comparability in companies’ climate and other sustainability-related disclosures by relying on the global baseline established by the ISSB Standards.

More than 20 jurisdictions have already decided to use or are taking steps to introduce ISSB Standards in their legal or regulatory frameworks. Together, these jurisdictions account for:

nearly 55% of global GDP;

more than 40% of global market capitalisation; and

more than half of global greenhouse gas emissions.

Many jurisdictions are seeking full alignment with or adoption of the ISSB Standards: the European Union was first; the Corporate Sustainability Reporting Directive established in June 2022 that the European Sustainability Reporting Standards would incorporate ISSB Standards to the greatest extent possible. That decision paved the way to a high level of alignment on climate and the interoperability guidance the IFRS Foundation and EFRAG recently jointly issued; the latest is China, where yesterday the Ministry of Finance of the People's Republic of China issued the Exposure Draft of Chinese Sustainability Disclosure Standards for Business Enterprises—Basic Standard and Explanation of the Drafting . The draft formulates the unified China Sustainability Disclosure Standards based on ISSB Standards, drawing on the beneficial experiences of ISSB Standards, aligning with China's context and showcasing Chinese characteristics.