The International Financial Reporting Standards (IFRS) Foundation has launched the Jurisdictional Roadmap Development Tool, also known as the Roadmap Tool, for its Regulatory Implementation Programme. This launch is part of the foundation's commitment to supporting jurisdictions in enhancing their approaches to adopting ISSB standards. 

The Roadmap Tool may help private market firms, asset managers, and impact investors by enhancing transparency in sustainability disclosures, improving access to consistent and comparable ESG data, and enabling more informed investment decisions, risk assessments, and regulatory alignment across jurisdictions.

Let’s explore the Roadmap Tool in detail. 

About the Roadmap Tool

The Roadmap Tool was officially launched on March 1, 2025, during the IFRS Foundation Implementation Partners Workshop in London. The tool aims to equip jurisdictions with a method to potentially design effective roadmaps tailored to their legal and regulatory frameworks, ensuring cost-effective disclosures that offer comparable sustainability-related financial information for investors. It builds on concepts from the Inaugural Jurisdictional Guide. It provides a structured framework for regulators and stakeholders to navigate policy considerations, key decision points, and milestones for implementing sustainability-related disclosure standards. 

“The launch of the Roadmap Tool marks a significant milestone and confirms the ISSB’s commitment to developing tools and resources useful to jurisdictions. This Roadmap Tool equips regulators to make informed decisions about their approach towards adoption or other use of ISSB Standards. I trust the Tool will also be a central resource for implementation partners supporting jurisdictions in their adoption considerations. ” Emmanuel Faber, ISSB Chair. 

Focus of the Roadmap Tool

The Roadmap Tool focuses on four key areas:

• Regulatory process: How the jurisdictions can adopt or use the ISSB standards. 

• Reporting entities: Who will be the compliance subject or will need to adhere to the requirements of the IFRS standards? 

• Requirements: Clarify the specific content covered in the sustainability-related disclosure requirements. 
• Readiness: The timeline of when requirements will become effective, the consultation on its implementation, and whether there is a case for scaling and phasing in. 

With the roadmap tool, the IFRS Foundation has also released some templates for the jurisdictional approaches described in the Inaugural Jurisdictional Guide. The templates provide jurisdictions and implementation partners with a reference for understanding jurisdictional decisions. 

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