International Space Station (ISS) Board Standards迎来标准规格，但 Евро洲联邦和美国举行了显著降低的参与程度

The International Sustainability Standards Board (ISSB) has seen significant progress in its efforts to promote transparency and standardisation in climate reporting across the globe. As of June 16, 2025, 17 jurisdictional profiles have been published, revealing that 14 countries, including Ghana, Bangladesh, Brazil, Malaysia, Chile, Hong Kong, Australia, and others, have fully adopted the ISSB standards.

Notably, the US and the EU are yet to fully adopt the ISSB standards. While the US Securities and Exchange Commission (SEC) has left the International Sustainability Standards Board, some US states, such as California, have a disclosure rule that references the ISSB standards. Pending legislation in states like Illinois, New Jersey, and Colorado would require climate reporting, but it remains unclear if they will be compliant with ISSB standards.

In the EU, the outcome of decisions regarding the amendments to the omnibus proposal remains to be seen. The EU's sustainable reporting rules have interoperability with the ISSB standards, but the ISSB chose not to profile the EU due to an omnibus proposal that could change those rules. The EU commission has committed to reducing the number of data points in a way that would further enhance interoperability with global standards.

Emmanuel Faber, the former chair of the ISSB, emphasised the benefits of adopting ISSB standards, stating that it strengthens a jurisdiction's access to capital and trade, and enables investors to make informed decisions and companies to attract capital. Many companies in the US have voluntarily adopted sustainability accounting standards and board standards.

Asia, Africa, and Latin America have seen a surge in the adoption of ISSB guidelines. High-level snapshots have been released for countries that are still developing their regulatory adoption of ISSB standards, such as China, Canada, the UK, Japan, Costa Rica, Switzerland, and others.

The IFRS Foundation, under which the ISSB standards are issued, announced that 36 jurisdictions have adopted or are in the process of adopting the ISSB standards. In New York, a pending bill would require emissions disclosures and potentially reference the ISSB standards. Sue Lloyd, vice chair of the ISSB, expressed hope that the amendments to the omnibus proposal would preserve and potentially enhance the interoperability between the ISSB standards and the EU's rules.

Despite the US's pullback from its own climate reporting rules, there is still strong investor interest in the US on sustainability information, including the use of the ISSB standards. The future of climate reporting looks promising as more countries adopt the ISSB standards, providing a global framework for transparent and standardised climate reporting.

International Space Station (ISS) Board Standards迎来标准规格，但 Евро洲联邦和美国举行了显著降低的参与程度