ISSB in 2026: which countries require it

Nearly 50 jurisdictions are on the journey to adopting ISSB Standards, but adoption does not always mean a requirement for every company. Many regimes phase in by company size or listing, and some are voluntary, so check the regulator in each country you operate in.

This article reflects the position as of November 2026. ISSB adoption is changing quickly, and the sources below were published at different dates, so treat any single country entry as a starting point rather than a final answer.

The headline numbers

According to IFRS Foundation slides prepared for its Global Preparers Forum in November 2026, nearly 50 jurisdictions are on the journey to adopting ISSB Standards. The same slides say that companies in 12 jurisdictions are reporting for the 2025 financial year, and that companies in an additional 6 jurisdictions will report for the 2026 financial year.

Adopted does not mean mandatory for everyone

The word adopted covers several different outcomes. Many regimes phase in by company size or listing. Some are voluntary, and some cover only the climate standard, IFRS S2. Before you call something a requirement, tie it to a specific regulator and a specific type of company.

Examples from the FRC status table

The UK Financial Reporting Council (FRC) publishes a status table of ISSB adoption. The version we used shows the position as at 1 June 2026, so some entries may already have changed. A few examples from it:

Australia has endorsed the standards, with reporting from 2025. The Australian standard for S1 is voluntary and the one for S2 is mandatory. Hong Kong shows 2025, Malaysia shows 2025 to 2027, and Singapore shows 2025 to 2027 for S2 only. Qatar and Mexico show 2026, and Türkiye shows 2024.

Canada has endorsed the standards, but reporting is currently voluntary. India has closed a consultation and is looking at S2 only. South Korea has consulted on a roadmap, with 2028 to 2029 as the reporting window. Japan and China are both listed as endorsed.

Brazil is listed as endorsed with reporting from 2026. The FRC also notes a regulatory change announced on 29 May 2026 that would replace mandatory reporting with comply-or-explain, so check the current position before you rely on it. Switzerland has an open consultation, and its draft law would require large companies to report under the EU's ESRS or an equivalent.

The UK and the EU

The UK has endorsed its own versions of the standards, UK SRS, and the FCA's rules for listed companies apply from 1 January 2027. Our article on UK SRS has the detail.

The EU is not adopting ISSB Standards directly. It uses the European Sustainability Reporting Standards (ESRS) under the CSRD, alongside work on interoperability between the two systems. The FRC table lists the United States separately: California's SB 253 and SB 261 were adopted in 2026, and bills in New York and Colorado are pending.

Timing is not settled either

The IFRS Foundation groups jurisdictions by the first reporting year. Those groupings moved between its September and November 2026 slides. For example, the UK moved from to be determined to 2028 or later. Because of this, we have not reproduced a country-by-year table here. Use the IFRS Foundation's own jurisdictional pages for the current position.

How to use this

Start with where your company, its subsidiaries and its largest customers operate. For each country, identify the regulator and check four things: whether the requirement is mandatory or voluntary, which standard it uses, which companies it covers, and when it starts.

If you are a UK SME, one possible route to ISSB-based requests is a customer or parent company in one of these countries asking for data. Knowing the regime they report under helps you answer in the right format.

aida ESG from Carbon Happy World is ESG reporting software covering CSRD, ISSB (IFRS S1 and S2) and the EU Taxonomy, among other frameworks.