IFRS Foundation launches Jurisdictional Roadmap Development Tool

IFRS Foundation launches Jurisdictional Roadmap Development Tool

The IFRS Foundation has launched Jurisdictional Roadmap Development Tool (Roadmap Tool) to support jurisdictions plan and design adoption roadmaps for ISSB Standards.
By using the Roadmap Tool, jurisdictions can make informed decisions on four key decision areas:
  • regulatory process - how to adopt or otherwise use ISSB Standards
  • reporting entities - who will be subject to the requirements
  • requirements - what will be the specific content covered in the sustainability-related disclosure requirements?
  • readiness - addressing when requirements will become effective, setting a suitable timeline and whether there is a case for scaling and phasing in.
The press release by the IFRS Foundation may be accessed here.