Coordination positions ISSB Standards within the comprehensive global sustainability disclosure ecosystem. (1) EU Coordination: EU Corporate Sustainability Reporting Directive (CSRD) effective phased from 1 January 2024 + European Sustainability Reporting Standards (ESRS) issued by EFRAG European Financial Reporting Advisory Group + 12 standards (ESRS 1 General Principles + ESRS 2 General Disclosures + ESRS E1-5 Environment + ESRS S1-4 Social + ESRS G1 Governance) + Double Materiality (financial materiality AND impact materiality - broader than ISSB single financial materiality) + EFRAG-ISSB Interoperability Guidance issued 2024 facilitates dual reporting for EU CSRD + ISSB-aligned reporters + EU Taxonomy Regulation 2020/852 classification of environmentally sustainable activities (climate adaptation + mitigation + water + circular economy + pollution + biodiversity) + EU Sustainable Finance Disclosures Regulation (SFDR) for financial market participants. (2) US Coordination: US Securities and Exchange Commission (SEC) Climate Disclosure Rule (S7-10-22) vacated by US Court of Appeals 2025 + voluntary adoption + California SB-253 (Scope 1+2+3 emissions disclosure for >$1B revenue companies operating in California effective 2026) + SB-261 (climate-related financial risk disclosure for >$500M revenue) + SB-219 (deletion of biennial reporting amendments) + California Climate Disclosure Rules implementation by California Air Resources Board (CARB) + State-level SEC equivalent rules emerging + Federal Reserve climate scenario analysis + OCC climate guidance + FDIC + NCUA climate guidance for banks/credit unions. (3) UK Coordination: UK Sustainability Disclosure Requirements (SDR) + UK Sustainability Reporting Standards (UK SRS) endorsement of IFRS S1/S2 effective Q1 2026 + FCA TCFD mandate for premium listed + FRC Financial Reporting Council guidance + Greening Finance Roadmap + UK Net Zero Strategy + Mansion House Compact for Net Zero Pensions + Streamlined Energy and Carbon Reporting (SECR) for large UK companies. (4) Australia: AASB Australian Accounting Standards Board issued AASB S1 + S2 effective 1 January 2025 for tier 1 entities + phased rollout for smaller + integration with NGER National Greenhouse and Energy Reporting Act + Safeguard Mechanism + Climate Change Act 2022. (5) Canada: Canadian Sustainability Standards Board (CSSB) + Canadian Sustainability Disclosure Standards CSDS 1 + CSDS 2 aligned with IFRS S1/S2 + Canadian Securities Administrators (CSA) implementation. (6) Japan: Sustainability Standards Board of Japan (SSBJ) issued SSBJ-S1 + SSBJ-S2 2025 + Tokyo Stock Exchange Prime Market mandatory + integration with Stewardship Code. (7) Korea: Korea Sustainability Standards Board (KSSB) issued KSSB-S1 + KSSB-S2 + Korea Exchange (KRX) listing requirements. (8) Other Jurisdictions: Singapore SGX climate reporting + Hong Kong HKEX listing requirements + Malaysia Bursa Malaysia + New Zealand External Reporting Board XRB + South Africa JSE + Brazil CVM + Turkey KGK + India SEBI BRSR + Indonesia + Philippines + Sri Lanka. (9) Underpinning Frameworks: TCFD Task Force on Climate-related Financial Disclosures + TNFD Taskforce on Nature-related Financial Disclosures (parallel framework for nature/biodiversity) + GRI Global Reporting Initiative (impact-focused complementary to ISSB) + GRI Universal/Topic/Sector Standards + SASB Standards (consolidated into IFRS Foundation) + CDP Carbon Disclosure Project (questionnaires for climate + water + forests + biodiversity) + Integrated Reporting Framework (consolidated) + CDSB Climate Disclosure Standards Board (consolidated) + Net Zero Asset Owner Alliance + GFANZ Glasgow Financial Alliance for Net Zero + SBTi Science Based Targets initiative + UN PRI + UN Global Compact + UN SDGs + Paris Agreement + IPCC AR6. (10) Audit + Assurance Standards: ISAE 3000 Revised + ISAE 3410 GHG + IAASB ISSA 5000 General Requirements for Sustainability Assurance Engagements 2024 + AICPA AT-C 105/205 + IFAC + International Federation of Accountants. Coordinates with all aforementioned frameworks + jurisdictions + standards bodies + audit standards. ISSB Coordination applies.
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