IFRS Foundation publishes jurisdictional profiles providing transparency and evidencing progress towards adoption of 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。

Thirty-six jurisdictions have adopted or otherwise used the IFRS Sustainability Disclosure Standards (ISSB Standards) or are in the process of finalising steps towards introducing them into their regulatory frameworks. The IFRS Foundation has published today an initial set of 17 jurisdictional profiles to provide transparency to capital markets which evidences the high degree of alignment with the International Sustainability Standards Board (ISSB) Standards. Publishing these profiles represents a critical step in providing clarity about progress in achieving a global baseline of sustainability disclosures for capital markets.

The profiles include information about each jurisdiction’s stated target for alignment with ISSB Standards and the current status of its sustainability-related disclosure requirements. Profiles are published when a jurisdiction’s approach to sustainability reporting is finalised and no longer subject to consultation, similar to the publication of profiles by the International Accounting Standards Board , the ISSB’s sister board. This is when jurisdictions have formally announced or finalised their decisions on the adoption or other use of ISSB Standards or have otherwise introduced sustainability-related disclosure requirements, including making decisions about which entities are subject to the requirements. These profiles are complemented with the publication of 16 snapshots that provide a high-level overview of other jurisdictions’ regulatory approaches that are still subject to finalisation.