Global ESG Reporting Rules to Be Fully Used in 14 Countries

A global standard-setting board said Thursday that 14 countries will definitely use its new environmental, social, and governance reporting rules, with 36 jurisdictions in total working toward using them.

The International Sustainability Standards Board published profiles of 17 countries that will use, or partially use, its reporting rules. Fourteen of these, including Brazil and Mexico, will require local big companies to use the ISSB’s first two sets of rules, which took effect in 2024. These cover climate and general sustainability reporting.

Another two countries, Australia and Jordan, will only require climate reporting. Switzerland won’t require ISSB reporting but will allow ...