Explore ISSB Jurisdiction Certification Pathways
Understand how the ISSB Standards are being adopted around the world, and find the certification pathway relevant to your jurisdiction.
View ISSB Jurisdictions
UK SRS
The UK SRS Certification Pathway helps professionals understand how the ISSB Standards are being adopted in the UK, and what this means for reporting entities operating in the UK market.
UK SRS
This certification pathway examines the UK Sustainability Reporting Standards, UK SRS S1 and UK SRS S2. It covers the targeted UK-specific amendments to the ISSB global baseline, their regulatory context, and what they mean for UK entities preparing to report.
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ISSBÂ Jurisdictions in Africa
ISSB adoption is progressing rapidly across Africa, with several jurisdictions developing national certification pathways aligned to the global standards.
Nigeria
This certification pathway examines ISSB adoption in Nigeria. It covers Nigeria's adoption approach, applying IFRS S1 and IFRS S2 as issued, and the practical implications for entities preparing to report.
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This certification pathway examines ISSB adoption in Kenya. It covers how Kenya applies IFRS S1 and IFRS S2 as issued, the existing Kenyan sustainability reporting landscape, and the practical implications for entities preparing to report.
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Zambia
Coming soon!
ISSBÂ Jurisdictions in Asia-Pacific
Asia-Pacific is home to some of the fastest-moving ISSB adopters globally, with jurisdictions developing pathways aligned to the global standards.
Malaysia
This certification path examines ISSB adoption in Malaysia through its National Sustainability Reporting Framework (NSRF). It covers Malaysia's additional transition reliefs, including a climate-first sequence and extended relief for Scope 3 emissions, and the practical implications for entities preparing to report.
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Singapore
Coming soon!
Learn from an Expert in Global ISSB Adoption
Orla Carolan brings extensive expertise in sustainability reporting, helping organisations navigate regulatory frameworks and apply them in practice. She develops and delivers technical training on:
â—† ISSB / IFRS Sustainability Reporting Standards (IFRS S1 & S2)
◆ CSRD and ESRS
She has worked for EFRAG on the ESRS development and recent simplification programme and is currently part of the ISSB Regulatory Implementation Advisors (RIA) programme.
A Fellow of the Association of Chartered Certified Accountants (FCCA), Orla previously held senior roles at JPMorgan Hedge Fund Services and Grant Thornton Ireland in financial reporting and sustainability advisory.
Her work bridges global regulatory development with the practical realities of implementation, helping professionals apply the ISSB Standards as they are adopted across different jurisdictions.
Orla Carolan
Head of Technical Training, Sustainability Reporting Institute
Frequently Asked Questions
Helpful answers to key questions about the ISSB Jurisdictional Adoptions.
Do all jurisdictions adopt the ISSB Standards in the same way?
No. Some jurisdictions, such as Nigeria, Kenya, and Zambia, apply IFRS S1 and IFRS S2 exactly as issued. Others, such as the UK, have introduced local amendments, and some, such as Singapore, have only adopted parts of the standards so far.
Are all jurisdictions applying both IFRS S1 and IFRS S2?
Most jurisdictions are applying, or are on a path to apply, both standards in full. Some, such as Singapore, have currently made only the climate-related requirements of IFRS S2 mandatory, with broader sustainability disclosure under IFRS S1 encouraged but not yet required.
What is the difference between direct adoption and a locally amended standard?
Direct adoption means a jurisdiction applies IFRS S1 and IFRS S2 exactly as issued by the ISSB, with no wording changes. A locally amended standard, such as the UK's UK SRS S1 and S2, is closely based on the ISSB baseline but includes jurisdiction-specific amendments.
Can I take more than one jurisdictional pathway?
Yes. You can complete as many jurisdictional pathways as are relevant to your work, each building on the same ISSB Professional foundation.
Do I need to complete the ISSB Professional course before a jurisdictional pathway?
Yes. Each jurisdictional module builds directly on the knowledge covered in the ISSB Professional course, applying it to that jurisdiction's specific context.
Will more jurisdictions be added over time?
Yes. As more jurisdictions confirm their ISSB adoption approach, we will continue to add new jurisdictional pathways to this page.
Build Global ISSB Expertise
Professional Access gives you access to every jurisdictional pathway, alongside our full library of courses, masterclasses, and certification pathways, so you can build recognised expertise wherever your work takes you.
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