Overview

The IFRS Sustainability Disclosure Standards Roadmap Development Tool is an online planning resource designed to support jurisdictions in preparing for the adoption or incorporation of IFRS Sustainability Disclosure Standards. It provides a structured framework to assess readiness, policy choices, and implementation sequencing. Finance professionals may find it relevant for understanding regulatory direction, comparability of disclosures, and future reporting expectations across markets.

Organisation behind the tool

The tool is developed and maintained by the IFRS Foundation through its sustainability standard-setting activities, including the International Sustainability Standards Board (ISSB). The Foundation works with regulators, governments, and market authorities to support consistent global sustainability-related financial disclosures.

What the tool does

Provides a structured roadmap to support jurisdictions in planning adoption or use of IFRS Sustainability Disclosure Standards.

• Outlines key stages of development, including regulatory decisions, institutional readiness, and capacity building.
• Helps users assess current reporting frameworks against IFRS Sustainability Disclosure Standards.
• Identifies policy choices, such as scope of application, phasing, and alignment with existing regulations.
• Presents implementation considerations, including governance, assurance, and market engagement.
• Allows users to navigate guidance content rather than download datasets or perform quantitative analysis.

Target audience

The primary audience is national and regional authorities responsible for corporate reporting frameworks, including regulators, standard setters, and policymakers. Secondary audiences include finance professionals, preparers, auditors, and advisors seeking to understand how sustainability disclosure requirements may evolve across jurisdictions.

Relevance to finance professionals

Risk assessment

• Supports understanding of emerging sustainability disclosure requirements that may affect issuer risk profiles.
• Helps anticipate regulatory timelines and transition risks linked to sustainability reporting obligations.

ESG analysis

• Provides context on how sustainability-related financial information may become more standardised and comparable across markets.
• Assists in interpreting the regulatory basis behind reported climate and sustainability metrics.

Market and regulatory context

• Offers insight into how different jurisdictions are progressing towards aligned sustainability disclosure frameworks.
• Useful for cross-border investment analysis where reporting requirements differ by market.

Investment and stewardship context

• Informs long-term assessments of disclosure quality and transparency in capital markets.
• Supports engagement strategies with issuers on future sustainability reporting expectations.