In March 2025, the IFRS Foundation introduced a ‘Roadmap Development Tool’ designed to assist jurisdictions in planning and designing their adoption of the International Sustainability Standards Board (ISSB) sustainability disclosure standards. This tool aims to provide structured guidance for policymakers and regulators, facilitating the integration of ISSB standards into national reporting frameworks. By offering a clear pathway, the tool supports consistent and comprehensive sustainability reporting practices globally.

The Roadmap Development Tool encompasses key considerations for jurisdictions, including assessing readiness, identifying necessary resources, and establishing timelines for implementation. It also addresses potential challenges and offers solutions to common obstacles in adopting sustainability standards.

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