November 5th, 2025
08:00 PST – 11.00 EST – 17.00 CET
Overview and Comparison of Jurisdictional Uptake of International Sustainability Reporting Standards
Jurisdictional Uptake of International Sustainability Reporting Standards – Whitepaper Overview
This whitepaper provides an overview of the global rollout of the IFRS sustainability reporting standards in 2025, highlighting key differences and the degree of interoperability between the IFRS standards and reporting frameworks in 13 jurisdictions, including the European Union, Switzerland, the UK, Australia, Canada, Mexico, Thailand, China, Japan, Nepal, Philippines, Indonesia and Rwanda.
Most importantly, it explores how the revised draft European Sustainability Reporting Standards (ESRS), issued by EFRAG in July 2025, will affect interoperability with their IFRS counterparts.
What it Covers:
- International variation in the adoption of IFRS sustainability reporting standards (IFRS S1 and S2) in 2025
- Status, effective date and adoption of IFRS concepts and reliefs in 13 countries that have adopted (or are in the process of adopting) sustainability reporting standards in 2025
- Impacts of the draft simplified European Sustainability Reporting Standards (ESRS) on interoperability with IFRS sustainability disclosure standards
*This whitepaper was originally published on 4th November, 2025. Further regulatory developments may have occurred after publication. To keep up-to-date with the latest compliance news, sign up to our newsletter.
Authors
October 30th, 2025
08:00 PST – 11.00 EST – 17.00 CET
