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Thirty-six jurisdictions have adopted or otherwise used the IFRS Sustainability Disclosure Standards (ISSB Standards) or are in the process of finalising steps towards introducing them into their regulatory frameworks. The IFRS Foundation has published an initial set of 17 jurisdictional profiles to provide transparency to capital markets which evidences the high degree of alignment with the International Sustainability Standards Board (ISSB) Standards. Publishing these profiles represents a critical step in providing clarity about progress in achieving a global baseline of sustainability disclosures for capital markets.
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