ESG Book’s ISSB Adoption Tracker is a living document that monitors the regulatory implementation, adoption and use of the International Sustainability Standards Board (ISSB) standards – IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 for Climate-related Disclosures – across global jurisdictions.
Currently, 28 jurisdictions worldwide have decided to use the ISSB standards or are taking steps to introduce them in their frameworks. These jurisdictions account for roughly 55% of global GDP, over 40% of global market capitalisation, and more than half of global greenhouse gas emissions1. In this data visual, esg book looks at the state of adoption of the standards around the world in 2024.
