{"text_format":"1","workbook":"xlsx","n_sheets":18,"sheets":["Start","Summary-Point in Time","Summary-Target","How","Regulatory or legal standing","Who","Targeted entities – PAE","PAE – market segments","Reporting entitity","What","Degree of alignment","Jurisdictional modifications","Addt'l disclosure requirements","Dual reporting","Placement of disclosures","When","Effective date","Transition reliefs"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":7,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Start","index":0,"n_rows":14,"n_cols":5,"rows_kept":14,"cut":false,"hidden":false,"merged":[[13,4,13,11],[1,2,1,17],[8,2,8,17],[10,2,10,17],[2,1,6,1],[5,2,5,17],[6,2,6,17],[4,2,4,17],[3,2,3,17],[2,2,2,17]]}
[]
[null,"Step ","Instructions"]
[null,1,"Use the Roadmap Development Tool to read through ‘Matters for consideration’ and ‘Decision points’ for the 11 'features of a jurisdiction’s approach', which are grouped under four ‘decision areas’:"]
[null,null,"Regulatory process: Navigating the legal or regulatory process for adoption (how?)"]
[null,null,"Reporting entities: Deciding which entities should be in scope (who?)"]
[null,null,"Requirements: Deciding the content of requirements (what?) (and where disclosures should be located (where?))"]
[null,null,"Readiness: Determining any scaling and phasing-in of requirements (when?)"]
[]
[null,2,"As you read through each 'feature', complete the corresponding tab in this Excel file. Using the \"Potential Outcomes\" dropdown menu, determine the ‘outcome’ for each feature that will best reflect your jurisdictional policy objectives​ and fill in the corresponding field. Each tab will have a column for responses to 'decision points' and a textbox to provide additional context or commentary to help inform thinking around outcome. You can also add notes on actions, resourcing needs and dependencies in the provided textbox."]
[]
[null,3,"A summary of the selected outcomes will populate in the 'Jurisdiction's Approach' tab and demonstrate how the jurisdictional approach will be understood by stakeholders and described in the IFRS Foundation’s jurisdictional profiles."]
[]
[]
[null,null,null,null,"Click here to navigate to the Roadmap Development Tool"]

{"sheet":"Summary-Point in Time","index":1,"n_rows":16,"n_cols":20,"rows_kept":16,"cut":false,"hidden":false,"merged":[[3,2,3,5],[1,1,1,6]]}
[]
[null,"The below table represents a summary of jurisdiction’s decisions in respect of all 11 'features'. Compare results here to the reference roadmap templates for each of the jurisdictional approaches (Section 3.4 of Jurisdictional Guide). Used in combination with the Roadmap Development Tool, roadmap templates are intended as a helpful way for a jurisdiction to assess how its decisions, and their corresponding outcomes,  combine – and how these may be both understood by stakeholders and reflected in the jurisdictional profiles that the IFRS Foundation will publish. The 'Comments' column is an optional text box for jurisdiction's to provide commentary on their results."]
[]
[null,"Features","Outcomes",null,null,null,"Comments",null,null,null,null,null,null,null,null,null,null,null,null,"Summary (hidden)"]
[null,"Legal and regulatory standing ","No regulatory or legal action taken","Permitted","Required",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Regulatory or legal standing'!B6","v":"Required"}]
[null,"Targeted entities—publicly accountable entities","None","Some","All or most",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Targeted entities – PAE'!B6","v":"All or most"}]
[null,"Publicly accountable entities—market segments ","No requirements for listed entities","Some, but not all or most listed entities in the first and second tiers","All or most listed entities ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'PAE – market segments'!B6","v":"All or most listed entities "}]
[null,"Reporting entity","Not the same reporting entity as for the financial statements","Not specified","Same reporting entity as for the financial statements ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Reporting entitity'!B6","v":"Same reporting entity as for the financial statements "}]
[null,"Degree of alignment","Not functionally aligned","Climate-related reporting requirements in ISSB Standards, or climate-related reporting requirements designed to deliver functionally aligned outcomes","Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Degree of alignment'!B6","v":"Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes"}]
[null,"Jurisdictional modifications","Extensive modifications","Limited modifications","No or not significant modifications",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Jurisdictional modifications'!B6","v":"No or not significant modifications"}]
[null,"Additional disclosure requirements","Volume and presentation of additional disclosures could potentially obscure information required by ISSB Standards ","Presentation of additional disclosures does not obscure information required by ISSB Standards ","No additional information  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Addt''l disclosure requirements'!B6","v":"No additional information"}]
[null,"Dual reporting","Required","Permitted","Not required",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Dual reporting'!B6","v":"Not required"}]
[null,"Placement of disclosures (also affecting timing)","Outside general purpose financial reports","Not specified","In general purpose financial reports and disclosed at the same time as the related financial statements",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Placement of disclosures'!B6","v":"In general purpose financial reports and disclosed at the same time as the related financial statements"}]
[null,"Effective date","Requirements become effective far into the future","Limited delay","Already effective or effective within a year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Effective date'!B6","v":"Already effective or effective within a year"}]
[null,"Transition reliefs","Additional reliefs and extensions","Limited extensions of transition standard reliefs","Long extensions of transition standard reliefs","Transition standard reliefs only",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Transition reliefs'!B6","v":"Transition standard reliefs only"}]
[null,null,"** beyond transition standard reliefs","* of transition standard reliefs","* of transition standard reliefs"]

{"sheet":"Summary-Target","index":2,"n_rows":16,"n_cols":20,"rows_kept":16,"cut":false,"hidden":false,"merged":[[1,1,1,6],[3,2,3,5]]}
[]
[null,"The below table represents a summary of jurisdiction’s decisions in respect of all 11 'features'. Compare results here to the reference roadmap templates for each of the jurisdictional approaches (Section 3.4 of Jurisdictional Guide). Used in combination with the Roadmap Development Tool, roadmap templates are intended as a helpful way for a jurisdiction to assess how its decisions, and their corresponding outcomes,  combine – and how these may be both understood by stakeholders and reflected in the jurisdictional profiles that the IFRS Foundation will publish. The 'Comments' column is an optional text box for jurisdiction's to provide commentary on their results."]
[]
[null,"Features","Outcomes",null,null,null,"Comments",null,null,null,null,null,null,null,null,null,null,null,null,"Summary (hidden)"]
[null,"Legal and regulatory standing ","No regulatory or legal action taken","Permitted","Required",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Regulatory or legal standing'!E6","v":"Required"}]
[null,"Targeted entities—publicly accountable entities","None","Some","All or most",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Targeted entities – PAE'!E6","v":"All or most"}]
[null,"Publicly accountable entities—market segments ","No requirements for listed entities","Some, but not all or most listed entities in the first and second tiers","All or most listed entities ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'PAE – market segments'!E6","v":"All or most listed entities "}]
[null,"Reporting entity","Not the same reporting entity as for the financial statements","Not specified","Same reporting entity as for the financial statements ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Reporting entitity'!E6","v":"Same reporting entity as for the financial statements "}]
[null,"Degree of alignment","Not functionally aligned","Climate-related reporting requirements in ISSB Standards, or climate-related reporting requirements designed to deliver functionally aligned outcomes","Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Degree of alignment'!E6","v":"Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes"}]
[null,"Jurisdictional modifications","Extensive modifications","Limited modifications","No or not significant modifications",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Jurisdictional modifications'!E6","v":"No or not significant modifications"}]
[null,"Additional disclosure requirements","Volume and presentation of additional disclosures could potentially obscure information required by ISSB Standards ","Presentation of additional disclosures does not obscure information required by ISSB Standards ","No additional information  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Addt''l disclosure requirements'!E6","v":"No additional information"}]
[null,"Dual reporting","Required","Permitted","Not required",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Dual reporting'!E6","v":"Not required"}]
[null,"Placement of disclosures (also affecting timing)","Outside general purpose financial reports","Not specified","In general purpose financial reports and disclosed at the same time as the related financial statements",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Placement of disclosures'!E6","v":"In general purpose financial reports and disclosed at the same time as the related financial statements"}]
[null,"Effective date","Requirements become effective far into the future","Limited delay","Already effective or effective within a year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Effective date'!E6","v":"Already effective or effective within a year"}]
[null,"Transition reliefs","Additional reliefs and extensions","Limited extensions of transition standard reliefs","Long extensions of transition standard reliefs","Transition standard reliefs only",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Transition reliefs'!E6","v":"Transition standard reliefs only"}]
[null,null,"** beyond transition standard reliefs","* of transition standard reliefs","* of transition standard reliefs"]

{"sheet":"How","index":3,"n_rows":9,"n_cols":4,"rows_kept":9,"cut":false,"hidden":false,"merged":[[1,1,1,3],[2,1,2,3],[3,1,3,3]]}
[]
[null,"Regulatory Process: How?"]
[null,"Jurisdictions may use various mechanisms to introduce sustainability-related disclosure requirements into their legal or regulatory frameworks. In the IFRS Foundation’s Jurisdictional Guide, the adoption or other use of ISSB Standards is understood as requiring some form of legal or regulatory action. This necessarily raises a number of questions around roles and responsibilities, consultation processes, and coordination with other relevant authorities. "]
[null,"Click here to navigate to the corresponding webpage"]
[]
[]
[]
[]
[null,null,null," "]

{"sheet":"Regulatory or legal standing","index":4,"n_rows":51,"n_cols":5,"rows_kept":51,"cut":false,"hidden":false,"merged":[[44,1,46,1],[41,0,46,0],[9,0,16,0],[13,1,16,1],[9,1,12,1],[36,1,37,1],[38,1,39,1],[20,0,23,0],[36,0,40,0],[24,1,29,1],[24,0,29,0],[30,0,31,0],[30,1,31,1],[32,0,35,0],[19,2,19,3],[9,2,16,3],[8,2,8,3],[4,0,4,1],[41,1,43,1],[1,1,2,3],[36,4,40,4],[41,4,46,4],[9,4,16,4],[20,2,23,3],[24,2,29,3],[41,2,46,3],[30,2,31,3],[32,2,35,3],[36,2,40,3],[20,4,23,4],[24,4,29,4],[30,4,31,4],[32,4,35,4],[4,3,4,4],[32,1,35,1]]}
["`"]
[" ","Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["The jurisdiction intends to introduce a law or regulation to mandate ISSB Standards, or relevant law or regulation requiring ISSB Standards is already in place. ",{"$f":"IF(TRIM(A6)=\"The jurisdiction does not intend to issue a roadmap or introduce a law, regulation or other regulatory measure before the end of 2029 to mandate or permit application of the ISSB Standards.\", \"No regulatory or legal action taken\",\nIF(TRIM(A6)=\"The jurisdiction intends to introduce a law, regulation or other regulatory measure to permit the use of ISSB Standards, or a relevant law, regulation or measure permitting ISSB Standards is already in place.\", \"Permitted\",\nIF(TRIM(A6)=\"The jurisdiction intends to introduce a law or regulation to mandate ISSB Standards, or relevant law or regulation requiring ISSB Standards is already in place.\", \"Required\", \"\")))","v":"Required"},null,"The jurisdiction intends to introduce a law or regulation to mandate ISSB Standards, or relevant law or regulation requiring ISSB Standards is already in place. ",{"$f":"IF(TRIM(D6)=\"The jurisdiction does not intend to issue a roadmap or introduce a law, regulation or other regulatory measure before the end of 2029 to mandate or permit application of the ISSB Standards.\", \"No regulatory or legal action taken\",\nIF(TRIM(D6)=\"The jurisdiction intends to introduce a law, regulation or other regulatory measure to permit the use of ISSB Standards, or a relevant law, regulation or measure permitting ISSB Standards is already in place.\", \"Permitted\",\nIF(TRIM(D6)=\"The jurisdiction intends to introduce a law or regulation to mandate ISSB Standards, or relevant law or regulation requiring ISSB Standards is already in place.\", \"Required\", \"\")))","v":"Required"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Legal or regulatory standing:","(a) Determine whether the jurisdiction will introduce a legislative or regulatory requirement for entities to apply ISSB Standards.  ","(i) Will use of ISSB Standards be required or permitted in the jurisdiction?\n\n(ii) If yes, will they be required OR permitted?\n\n(iii) Is any legislative or regulatory action required to implement this?\n\n(iv) Will the legal or regulatory process apply to current and future ISSB Standards, or to current Standards (IFRS S1 and IFRS S2) only?\n\n(v) What steps need to be taken to initiate the legal and regulatory processes to achieve the desired outcome?\n\n(vi) What are the timeframes for completing any legal or regulatory processes?\n\n(vii) Will more than one jurisdictional authority implement legal or regulatory measures (for example, securities regulator, prudential supervisor)?\n\n(viii) To what degree will these measures be aligned or different?"]
[]
[]
[]
[null,"(b) Determine whether the jurisdiction intends to explicitly permit the use of ISSB Standards in its law or regulation. "]
[]
[]
[]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Existing laws and regulations:","(c) Determine whether other current local laws or regulations focus on sustainability-related disclosures or sustainability reporting.","(ix) Are relevant law and regulations on sustainability reporting already in place?\n\n(x) Would it be necessary to adapt any laws or regulations to accommodate new legislation or regulations for sustainability-related disclosure requirements?\n\n(xi) Are local entities subject to any third-country or extraterritorial legal requirements? How would those requirements interact with ISSB Standards, or other local sustainability-related disclosure requirements?\n\n(xii) If jurisdictional authorities have relevant responsibilities (for example, the banking supervisor, securities regulator, stock exchange), what steps could the jurisdiction take to ensure an overall coherent regulatory framework and harmonised requirements for affected entities?"]
[null,"(d) Determine the implications for domestic entities of any extraterritorial legal requirements of other jurisdictions"]
[null,"(e) Determine the interaction between the implementation actions of different jurisdictional authorities. Jurisdictions with inter-jurisdictional regulatory bodies or stock exchanges may consider the implications of regional, sectoral or other localised requirements for the local reporting ecosystem."]
[null,"(f) Determine the relationships (conflicts or alignment) between ISSB Standards and other laws and regulations."]
["Compliance basis: ","(g) Determine the initial and long-term compliance basis for the regulatory regime","(xiii) Will mandatory requirements be introduced in a single step, or will the compliance basis be strengthened over time?\n\n(xiv) What will the initial compliance basis be? \n\n(xv) Will the initial compliance basis be the same for all entities in scope or different?\n\n(xvi) Will the initial compliance basis be the same for all sustainability topics? \n\n(xvii) For how long?\n\n(xviii) What is the target compliance basis?"]
[]
[]
[]
[]
[]
["Consultation requirements: ","(h) Determine the process for consulting with stakeholders on proposed sustainability reporting requirements.","(xix) How will the jurisdiction engage with stakeholders on the proposal(s)?\n\n(xx) What legal or due process obligations is the jurisdiction required to observe in engaging with the market?"]
[]
["Adoption process: ","(i) Consider the mechanism for adoption of ISSB Standards, both initially and on an ongoing basis.  ","(xxi) Will the jurisdiction have a due process for adopting individual ISSB Standards, both initially and on an ongoing basis?\n\n(xxii) Which body will be designated to manage the adoption process?\n\n(xxiii) Will that body have a role only in the initial adoption process or in ongoing input to ISSB work and future decisions on new standards?\n\n(xxiv) How will the designated body engage with the ISSB’s standard setting process on an ongoing basis?"]
[]
[]
[]
["Roles and responsibilities: ","(j) Determine which body has the necessary statutory powers to lead the project to introduce ISSB Standards in the regulatory framework.  ","(xxv) Who has the authority to lead the project?\n\n(xxvi) Which stakeholders, other than the lead authority, are integral to the success of the project?\n\n(xxvii) What roles and responsibilities will stakeholders have in the process?\n\n(xxviii) Will a working group (or similar) be created and, if so, who will be part of it?\n\n(xxix) How will stakeholders who are not part of the working group be involved?"]
[]
[null,"(k) Determine which authorities will need to act to implement the project."]
[]
[null,"(l) Build consensus and create mechanisms for coordination and consultation between relevant bodies as well as with wider stakeholders. "]
["Translation and licensing arrangements:","(m) Determine whether it will be necessary to translate the ISSB Standards.","(xxx) Will it be necessary for the jurisdictional authority to translate the ISSB Standards as part of the process?\n\n(xxxi) Will it be necessary to reproduce some or all of the ISSB Standards' content, or to use the IFRS or the ISSB brand name?\n\n(xxxii) Has the jurisdiction contacted the IFRS Foundation’s Translation, Adoption and Copyright team? \n\n(xxxiii) What are the timeframes for signing a contract with the IFRS Foundation, organising the official translation process (which should include a review by a committee of local experts) and completing the translation?\n\n(xxxiv) Has the jurisdiction allocated funds for the translation cost and any licensing fee that might be incurred?\n\n(xxxv) Has the jurisdiction allowed enough time for entities to familiarise themselves with the translations before they are required to start reporting (allowing this time is particularly important in jurisdictions where it is not common for entities to access English language resources)?"]
[]
[]
[null,"(n) Determine whether reproduction of some or all of the ISSB Standards' content or use of IFRS or ISSB brand name will be required."]
[]
[]
[]
["The jurisdiction does not intend to issue a roadmap or introduce a law, regulation or other regulatory measure before the end of 2029 to mandate or permit application of the ISSB Standards.","No regulatory or legal action taken"]
["The jurisdiction intends to introduce a law, regulation or other regulatory measure to permit the use of ISSB Standards, or a relevant law, regulation or measure permitting ISSB Standards is already in place. ","Permitted"]
["The jurisdiction intends to introduce a law or regulation to mandate ISSB Standards, or relevant law or regulation requiring ISSB Standards is already in place. ","Required"]

{"sheet":"Who","index":5,"n_rows":4,"n_cols":2,"rows_kept":4,"cut":false,"hidden":false,"merged":[[3,1,3,3],[2,1,2,3],[1,1,1,3]]}
[]
[null,"Reporting entities: Who?"]
[null,"A key decision is which entities will be subject to sustainability-related reporting requirements. Given the aim of meeting the information needs of investors and other providers of capital, the IFRS Foundation’s primary focus is on publicly accountable entities (as described on p30-32 of the Jurisdictional Guide). In the context of the sustainability characteristics of the jurisdiction’s economy and market, and the degree of market readiness – eg, familiarity with sustainability reporting, and other relevant sustainability-related legal or regulatory requirements – the jurisdiction may choose to prioritise transparency in certain market segments relative to others. "]
[null,"Click here to navigate to the corresponding webpage"]

{"sheet":"Targeted entities – PAE","index":6,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[21,0,21,1],[22,0,29,1],[9,1,10,1],[11,1,12,1],[9,0,14,0],[13,1,14,1],[1,1,2,3],[4,0,4,1],[8,2,8,3],[9,2,14,3],[4,3,4,4],[9,4,14,4]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["All or most publicly accountable entities, including listed entities in first and second market tiers (representing a significant percentage of market capitalisation) and entities that hold assets in a fiduciary capacity and have a significant weight in the jurisdiction are subject to the requirements. If a jurisdiction does not have a stock exchange but has other publicly accountable entities such as deposit-taking institutions (for example, banks, insurance companies and credit unions), all or most of these publicly accountable entities with significant weight in the jurisdiction are subject to the requirements.",{"$f":"IF(IFERROR(SEARCH(\"Publicly accountable entities are not subject to sustainability-related disclosure requirements.\", A6, 1), 0) > 0, \"None\",\nIF(IFERROR(SEARCH(\"Only some publicly accountable entities are subject to the requirements.\", A6, 1), 0) > 0,\"Some\",\nIF(IFERROR(SEARCH(\"All or most publicly accountable entities, including listed entities in first and second market tiers\", A6, 1), 0) > 0, \"All or most\", \"\")))","v":"All or most"},null,"All or most publicly accountable entities, including listed entities in first and second market tiers (representing a significant percentage of market capitalisation) and entities that hold assets in a fiduciary capacity and have a significant weight in the jurisdiction are subject to the requirements. If a jurisdiction does not have a stock exchange but has other publicly accountable entities such as deposit-taking institutions (for example, banks, insurance companies and credit unions), all or most of these publicly accountable entities with significant weight in the jurisdiction are subject to the requirements.",{"$f":"IF(IFERROR(SEARCH(\"Publicly accountable entities are not subject to sustainability-related disclosure requirements.\", D6, 1), 0) > 0, \"None\",\nIF(IFERROR(SEARCH(\"Only some publicly accountable entities are subject to the requirements.\", D6, 1), 0) > 0,\"Some\",\nIF(IFERROR(SEARCH(\"All or most publicly accountable entities, including listed entities in first and second market tiers\", D6, 1), 0) > 0, \"All or most\", \"\")))","v":"All or most"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Targeted entities – publicly accountable entities: ","(a) Determine which domestic publicly accountable entities will be subject to sustainability-related disclosure requirements. ","(i) Which categories of entities will be subject to the requirements? \n\n(ii) Will all publicly accountable entities be subject to the requirements or just a subset of domestic publicly accountable entities (for example, listed entities only or banks and financial institutions)? \n\n(iii) Will all publicly accountable entities be subject to the requirements at the same time, or will reporting be phased in for different types of entities at different times? (see ‘Readiness’ section) (for example, initially only the top 100 largest entities in a jurisdiction might be subject to the requirements, with other cohorts scoped in over time)?\n\n(iv) What will be the date of application of the requirements for each category of in scope publicly accountable entities (see the ‘Readiness’ section)?\n\n(v) Which requirements, if any, will entities without public accountability be subject to?\n\n(vi) Which requirements will foreign publicly accountable entities be subject to?  "]
[]
[null,"(b) Determine whether sustainability-related disclosure requirements will be introduced for all in-scope entities in a single step, or scaled and phased-in over time."]
[]
[null,"(c) Determine whether other entities (for example, foreign publicly accountable entities or entities without public accountability) will be subject to any sustainability-related disclosure requirements."]
[]
[]
["Publicly accountable entities are not subject to sustainability-related disclosure requirements. ","None"]
["Only some publicly accountable entities are subject to the requirements. ","Some"]
["All or most publicly accountable entities, including listed entities in first and second market tiers (representing a significant percentage of market capitalisation) and entities that hold assets in a fiduciary capacity and have a significant weight in the jurisdiction are subject to the requirements. If a jurisdiction does not have a stock exchange but has other publicly accountable entities such as deposit-taking institutions (for example, banks, insurance companies and credit unions), all or most of these publicly accountable entities with significant weight in the jurisdiction are subject to the requirements.","All or most"]

{"sheet":"PAE – market segments","index":7,"n_rows":16,"n_cols":5,"rows_kept":16,"cut":false,"hidden":false,"merged":[[9,0,11,0],[9,1,11,1],[4,0,4,1],[20,0,20,1],[21,0,28,1],[1,1,2,3],[9,2,11,3],[9,4,11,4],[8,2,8,3],[4,3,4,4]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["All or most listed entities in tier 1 and tier 2 are subject to the requirements. The requirements might be limited to a particular segment within a tier, but the entities that are subject to requirements represent a significant percentage of market capitalisation.",{"$f":"IF(IFERROR(SEARCH(\"Listed entities are not subject to sustainability-related disclosure requirements.\", A6, 1), 0) > 0, \"No requirements for listed entities\",\nIF(IFERROR(SEARCH(\"Only some listed entities in the first and second tiers are subject to the requirements. This approach could take the form of phased introduction for the first tier\", A6, 1), 0) > 0,\"Some, but not all or most listed entities in the first and second tiers\",\nIF(IFERROR(SEARCH(\"All or most listed entities in tier 1 and tier 2 are subject to the requirements.\", A6, 1), 0) > 0, \"All or most listed entities \", \"\")))","v":"All or most listed entities "},null,"All or most listed entities in tier 1 and tier 2 are subject to the requirements. The requirements might be limited to a particular segment within a tier, but the entities that are subject to requirements represent a significant percentage of market capitalisation.",{"$f":"IF(IFERROR(SEARCH(\"Listed entities are not subject to sustainability-related disclosure requirements.\", D6, 1), 0) > 0, \"No requirements for listed entities\",\nIF(IFERROR(SEARCH(\"Only some listed entities in the first and second tiers are subject to the requirements. This approach could take the form of phased introduction for the first tier\", D6, 1), 0) > 0,\"Some, but not all or most listed entities in the first and second tiers\",\nIF(IFERROR(SEARCH(\"All or most listed entities in tier 1 and tier 2 are subject to the requirements.\", D6, 1), 0) > 0, \"All or most listed entities \", \"\")))","v":"All or most listed entities "}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Publicly accountable entities – market segments: ","(a) Determine, where applicable, whether all or only specific classes or tiers of listed entities will be subject to the sustainability-related disclosure requirements. ","(i) Will requirements be differentiated according to the class or tier of listed entity?\n\n(ii) Will listed entities in the first and second tiers be subject to the requirements?\n\n(iii) Will the requirements be extended, now or in the future, beyond large, listed entities—for example, to listed entities in the third tier? If so, when? "]
[]
[]
[]
["Listed entities are not subject to sustainability-related disclosure requirements.","No requirements for listed entities"]
["Only some listed entities in the first and second tiers are subject to the requirements. This approach could take the form of phased introduction for the first tier, followed by the second tier; limiting the requirements to a particular segment within a market tier; or initially not capturing a significant percentage of market capitalisation, but expanding the scope of the requirements over time.","Some, but not all or most listed entities in the first and second tiers"]
["All or most listed entities in tier 1 and tier 2 are subject to the requirements. The requirements might be limited to a particular segment within a tier, but the entities that are subject to requirements represent a significant percentage of market capitalisation.","All or most listed entities "]

{"sheet":"Reporting entitity","index":8,"n_rows":16,"n_cols":5,"rows_kept":16,"cut":false,"hidden":false,"merged":[[21,0,28,1],[9,0,11,0],[9,1,10,1],[1,1,2,3],[9,2,11,3],[9,4,11,4],[8,2,8,3],[4,3,4,4],[4,0,4,1],[20,0,20,1]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["The jurisdictional requirements specify that the reporting entity for sustainability-related financial disclosures must be the same as for the general purpose financial statements. That is, if financial statements are consolidated, it is expected that the accompanying sustainability-related financial disclosures would also be consolidated. ",{"$f":"IF(IFERROR(SEARCH(\"Jurisdictional requirements permit the reporting entity providing sustainability-related financial disclosures and the entity providing general purpose financial statements to be different.\", A6, 1), 0) > 0, \"Not the same reporting entity as for the financial statements\",\nIF(IFERROR(SEARCH(\"The jurisdictional requirements do not specify the entity that provides the reporting\", A6, 1), 0) > 0,\"Not specified\",\nIF(IFERROR(SEARCH(\"The jurisdictional requirements specify that the reporting entity for sustainability-related financial disclosures must be the same as for the general purpose financial statements.\", A6, 1), 0) > 0, \"Same reporting entity as for the financial statements \", \"\")))","v":"Same reporting entity as for the financial statements "},null,"The jurisdictional requirements specify that the reporting entity for sustainability-related financial disclosures must be the same as for the general purpose financial statements. That is, if financial statements are consolidated, it is expected that the accompanying sustainability-related financial disclosures would also be consolidated. ",{"$f":"IF(IFERROR(SEARCH(\"Jurisdictional requirements permit the reporting entity providing sustainability-related financial disclosures and the entity providing general purpose financial statements to be different.\", D6, 1), 0) > 0, \"Not the same reporting entity as for the financial statements\",\nIF(IFERROR(SEARCH(\"The jurisdictional requirements do not specify the entity that provides the reporting\", D6, 1), 0) > 0,\"Not specified\",\nIF(IFERROR(SEARCH(\"The jurisdictional requirements specify that the reporting entity for sustainability-related financial disclosures must be the same as for the general purpose financial statements.\", D6, 1), 0) > 0, \"Same reporting entity as for the financial statements \", \"\")))","v":"Same reporting entity as for the financial statements "}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Reporting entity: ","(a) Determine whether sustainability-related financial disclosures will be required for the same reporting entity as for the related financial statements. ","(i) Do the requirements specify that the reporting entity for sustainability-related financial disclosures must be the same as for the general purpose financial statements? \n\n(ii) Do the requirements apply to consolidated information?\n\n(iii) Do the requirements also apply to separate information?"]
[]
[null,"(b) Determine whether sustainability-related disclosure requirements will be for consolidated entity only or separate (subsidiary-level) reporting."]
[]
["Jurisdictional requirements permit the reporting entity providing sustainability-related financial disclosures and the entity providing general purpose financial statements to be different.","Not the same reporting entity as for the financial statements"]
["The jurisdictional requirements do not specify the entity that provides the reporting (for example, whether the consolidated or separate entity perspective). ","Not specified"]
["The jurisdictional requirements specify that the reporting entity for sustainability-related financial disclosures must be the same as for the general purpose financial statements. That is, if financial statements are consolidated, it is expected that the accompanying sustainability-related financial disclosures would also be consolidated. ","Same reporting entity as for the financial statements "]

{"sheet":"What","index":9,"n_rows":4,"n_cols":2,"rows_kept":4,"cut":false,"hidden":false,"merged":[[1,1,1,3],[2,1,2,3],[3,1,3,3]]}
[]
[null,"Requirements: What? "]
[null,"The extent to which the market functioning, integrity and development benefits of the ISSB Standards are achieved will depend on how far the jurisdiction incorporates requirements that ‘fully’ transpose IFRS S1 and S2 into its legal or regulatory framework. The Jurisdictional Guide describes jurisdictional modifications as “changes to or exemption from requirements in ISSB Standards other than extended transition reliefs”. The Jurisdictional Guide cautions that jurisdictional modifications could conflict with the objective of delivering timely, consistent and comparable sustainability-related financial information to users of general purpose financial reports. Exemption from certain requirements would be regarded as “partial” incorporation. ISSB Standards support publicly accountable entities in meeting the information needs of investors. Some jurisdictions may decide to introduce additional sustainability disclosure requirements – e.g., to support jurisdiction-specific public policy objectives, or to meet broader stakeholder needs (eg, additional information on sustainability impacts, aligned with (certain) requirements in the GRI standards). In order to meet the needs of investors and other providers of capital, a “building blocks” approach is encouraged which would ensure that disclosures required by ISSB Standards are clearly identifiable and not obscured by additional information requirements. Finally, to meet the information needs of investors and other providers of capital, disclosures applying the ISSB Standards are intended to be included in general purpose financial reports and to be reported at the same time as the related financial statements. "]
[null,"Click here to navigate to the corresponding webpage"]

{"sheet":"Degree of alignment","index":10,"n_rows":25,"n_cols":5,"rows_kept":25,"cut":false,"hidden":false,"merged":[[1,1,2,3],[9,2,13,3],[9,4,13,4],[4,0,4,1],[9,0,13,0],[9,1,13,1],[4,3,4,4],[8,2,8,3]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["The local requirements are the same as ISSB Standards or are designed to deliver functionally aligned outcomes.",{"$f":"IF(A6=\"The local sustainability-related disclosure requirements are not the same as ISSB Standards and are not designed to deliver functionally aligned outcomes.\",\"Not functionally aligned\", IF(A6=\"If the jurisdiction takes a ‘climate-first’ approach, its requirements are the same as IFRS S2 (and the relevant provisions in IFRS S1) or are designed to deliver functionally aligned outcomes with those requirements.\",\"Climate-related reporting requirements in ISSB Standards, or climate-related reporting requirements designed to deliver functionally aligned outcomes\", IF(A6=\"The local requirements are the same as ISSB Standards or are designed to deliver functionally aligned outcomes.\",\"Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes\")))","v":"Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes"},null,"The local requirements are the same as ISSB Standards or are designed to deliver functionally aligned outcomes.",{"$f":"IF(D6=\"The local sustainability-related disclosure requirements are not the same as ISSB Standards and are not designed to deliver functionally aligned outcomes.\",\"Not functionally aligned\", IF(D6=\"If the jurisdiction takes a ‘climate-first’ approach, its requirements are the same as IFRS S2 (and the relevant provisions in IFRS S1) or are designed to deliver functionally aligned outcomes with those requirements.\",\"Climate-related reporting requirements in ISSB Standards, or climate-related reporting requirements designed to deliver functionally aligned outcomes\", IF(D6=\"The local requirements are the same as ISSB Standards or are designed to deliver functionally aligned outcomes.\",\"Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes\")))","v":"Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Degree of alignment: ","(a) Determine whether ISSB Standards will be fully incorporated into regulatory frameworks and, if not, the degree of alignment of local requirements (or standards) with ISSB Standards. ","(i) Will ISSB Standards as issued by the ISSB be required to be applied?\n\n(ii) Will requirements be limited only to the climate-related requirements in ISSB Standards?\n\n(iii) If the jurisdiction takes a 'climate-first' approach, is that only an initial approach (for how long?) or a long-term or permanent approach?  \n\n(iv) Will the jurisdiction develop standards that do not fully incorporate ISSB Standards but are designed to deliver functionally aligned outcomes to ISSB Standards or the climate-related requirements in ISSB Standards?\n\n(v) Will the jurisdiction develop local requirements (or standards) that are not designed to deliver functionally aligned outcomes? "]
[]
[]
[]
[]
[]
["The local sustainability-related disclosure requirements are not the same as ISSB Standards and are not designed to deliver functionally aligned outcomes.","Not functionally aligned"]
["If the jurisdiction takes a ‘climate-first’ approach, its requirements are the same as IFRS S2 (and the relevant provisions in IFRS S1) or are designed to deliver functionally aligned outcomes with those requirements.","Climate-related reporting requirements in ISSB Standards, or climate-related reporting requirements designed to deliver functionally aligned outcomes"]
["The local requirements are the same as ISSB Standards or are designed to deliver functionally aligned outcomes.","Full alignment with ISSB Standards or requirements designed to deliver functionally aligned outcomes"]
[]
[]
[]
[]
[]
[]
[null,"  "]

{"sheet":"Jurisdictional modifications","index":11,"n_rows":20,"n_cols":5,"rows_kept":20,"cut":false,"hidden":false,"merged":[[1,1,2,3],[9,2,15,3],[9,4,15,4],[8,2,8,3],[9,1,11,1],[12,1,15,1],[4,0,4,1],[9,0,15,0],[4,3,4,4]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["Minimal to no jurisdictional modifications.",{"$f":"IF(IFERROR(SEARCH(\"The nature, pervasiveness and effect of jurisdictional modifications prevent\", A6, 1), 0) > 0, \"Extensive modifications\",\nIF(IFERROR(SEARCH(\"The nature, pervasiveness and effect of jurisdictional modifications:\", A6, 1), 0) > 0,\"Limited modifications\",\nIF(IFERROR(SEARCH(\"Minimal to no jurisdictional modifications.\", A6, 1), 0) > 0, \"No or not significant modifications\", \"\")))","v":"No or not significant modifications"},null,"Minimal to no jurisdictional modifications.",{"$f":"IF(IFERROR(SEARCH(\"The nature, pervasiveness and effect of jurisdictional modifications prevent\", D6, 1), 0) > 0, \"Extensive modifications\",\nIF(IFERROR(SEARCH(\"The nature, pervasiveness and effect of jurisdictional modifications:\", D6, 1), 0) > 0,\"Limited modifications\",\nIF(IFERROR(SEARCH(\"Minimal to no jurisdictional modifications.\", D6, 1), 0) > 0, \"No or not significant modifications\", \"\")))","v":"No or not significant modifications"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Jurisdictional modifications:","(a) Determine whether to require ISSB Standards without jurisdictional modifications.  ","(i) Will the jurisdiction introduce jurisdictional modifications to requirements in the ISSB Standards to create local requirements?\n\n(ii) What are the implications of any modifications to the comparability of disclosures?\n\n(iii) Have investors been consulted and, if so, what are their views? \n\n(iv) What are the modifications to be introduced? \n\n(v) How many entities applying the requirements will be affected by the modifications? \n\n(vi) Will modifications be temporary or permanent? If temporary how long will the modifications apply?\n\n(vii) Will any proposed modifications affect entities’ ability to meet the disclosure requirements in other jurisdictions without causing an additional reporting burden?"]
[]
[]
[null,"(b) If applicable, determine which requirements in ISSB Standards will be changed or excluded, and why."]
[]
[]
[]
[]
["The nature, pervasiveness and effect of jurisdictional modifications prevent outcomes that are functionally aligned with ISSB Standards. ","Extensive modifications"]
["The nature, pervasiveness and effect of jurisdictional modifications: \n-\tdo not prevent functional alignment with ISSB Standards; or \n-\tapply to only a small portion of publicly accountable entities subject to the reporting requirements. Accordingly, the modifications would not prevent all or most publicly accountable entities from complying with the requirements in ISSB Standards or outcomes that are functionally aligned.","Limited modifications"]
["Minimal to no jurisdictional modifications.","No or not significant modifications"]

{"sheet":"Addt'l disclosure requirements","index":12,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[9,4,14,4],[1,1,2,3],[9,2,14,3],[9,1,11,1],[12,1,14,1],[4,0,4,1],[9,0,14,0],[8,2,8,3],[4,3,4,4]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["The jurisdiction has no jurisdiction-specific additional disclosure requirements.",{"$f":"IF(IFERROR(SEARCH(\"Additional jurisdictional disclosure requirements specify presentation\", A6, 1), 0) > 0, \"Volume and presentation of additional disclosures could potentially obscure information required by ISSB Standards\",\nIF(IFERROR(SEARCH(\"Additional disclosure requirements do not include content\", A6, 1), 0) > 0,\"Presentation of additional disclosures does not obscure information required by ISSB Standards\",\nIF(IFERROR(SEARCH(\"The jurisdiction has no\", A6, 1), 0) > 0, \"No additional information\", \"\")))","v":"No additional information"},null,"The jurisdiction has no jurisdiction-specific additional disclosure requirements.",{"$f":"IF(IFERROR(SEARCH(\"Additional jurisdictional disclosure requirements specify presentation\", D6, 1), 0) > 0, \"Volume and presentation of additional disclosures could potentially obscure information required by ISSB Standards\",\nIF(IFERROR(SEARCH(\"Additional disclosure requirements do not include content\", D6, 1), 0) > 0,\"Presentation of additional disclosures does not obscure information required by ISSB Standards\",\nIF(IFERROR(SEARCH(\"The jurisdiction has no\", D6, 1), 0) > 0, \"No additional information\", \"\")))","v":"No additional information"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Additional disclosure requirements: ","(a) Determine whether to introduce sustainability-related disclosure requirements in addition to those in ISSB Standards and for what purpose.  ","(i) Will the jurisdiction require or permit additional disclosures beyond those required by ISSB Standards?\n\n(ii) On what other frameworks or standards, if any, are additional disclosure requirements based (for example, Global Reporting Initiative (GRI) Standards)?\n\n(iii) Can the required additional disclosures be introduced in such a way that they do not obscure information required by the ISSB Standards? \n\n(iv) Does the jurisdiction have pre-existing jurisdiction-specific disclosure requirements beyond ISSB Standards that will be retained, especially when provided in the same report as the information required by ISSB Standards?\n\n(v) Can any such pre-existing jurisdiction-specific disclosure be presented in a way that would not obscure disclosures required by ISSB Standards?\n\n(vi) Will the jurisdiction add an explicit requirement, consistent with the requirement in ISSB Standards, not to obscure information required by ISSB Standards?"]
[]
[]
[null,"(b) Determine the extent to which any additional disclosure requirements obscure information required by ISSB Standards to meet the needs of investors."]
[]
[]
[]
["Additional jurisdictional disclosure requirements specify presentation or entail an increase in the volume of information, which results in material sustainability-related financial information (i.e., the information required by ISSB Standards) being obscured. ","Volume and presentation of additional disclosures could potentially obscure information required by ISSB Standards"]
["Additional disclosure requirements do not include content or specify presentation that would result in material sustainability-related financial information being obscured, or obscuring such information is expressly prohibited.  ","Presentation of additional disclosures does not obscure information required by ISSB Standards"]
["The jurisdiction has no jurisdiction-specific additional disclosure requirements.","No additional information"]

{"sheet":"Dual reporting","index":13,"n_rows":14,"n_cols":5,"rows_kept":14,"cut":false,"hidden":false,"merged":[[1,1,2,3],[9,2,9,3],[4,3,4,4],[4,0,4,1],[8,2,8,3]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["Entities are not required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.",{"$f":"IF(A6=\"Entities are required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.\",\"Required\", IF(A6=\"Entities are permitted to assert compliance with jurisdictional law and regulation as well as ISSB Standards.\", \"Permitted\", IF(A6=\"Entities are not required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.\",\"Not required\")))","v":"Not required"},null,"Entities are not required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.",{"$f":"IF(D6=\"Entities are required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.\",\"Required\", IF(D6=\"Entities are permitted to assert compliance with jurisdictional law and regulation as well as ISSB Standards.\", \"Permitted\", IF(D6=\"Entities are not required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.\",\"Not required\")))","v":"Not required"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Dual reporting: ","(a) Determine whether the jurisdictional law or regulation on sustainability-related disclosure requirements will require or permit dual reporting. ","(i) Does local legislation require or permit entities to report in compliance with local requirements and ISSB Standards? "]
[]
["Entities are required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.","Required"]
["Entities are permitted to assert compliance with jurisdictional law and regulation as well as ISSB Standards.","Permitted"]
["Entities are not required to assert compliance with jurisdictional law and regulation as well as ISSB Standards.","Not required "]

{"sheet":"Placement of disclosures","index":14,"n_rows":15,"n_cols":5,"rows_kept":15,"cut":false,"hidden":false,"merged":[[1,1,2,3],[9,2,10,3],[9,4,10,4],[9,0,10,0],[9,1,10,1],[4,0,4,1],[4,3,4,4],[8,2,8,3]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["Sustainability-related disclosures required to be included in general purpose financial reports and required to be reported at the same time as the related financial statements.",{"$f":"IF(IFERROR(SEARCH(\"Sustainability-related financial disclosures are included in separate reports\", A6, 1), 0) > 0, \"Outside general purpose financial reports\",\nIF(IFERROR(SEARCH(\"No requirements on placement of sustainability-related financial disclosures.\", A6, 1), 0) > 0,\"Not specified\",\nIF(IFERROR(SEARCH(\"Sustainability-related disclosures required\", A6, 1), 0) > 0, \"In general purpose financial reports and disclosed at the same time as the related financial statements\", \"\")))","v":"In general purpose financial reports and disclosed at the same time as the related financial statements"},null,"Sustainability-related disclosures required to be included in general purpose financial reports and required to be reported at the same time as the related financial statements.",{"$f":"IF(IFERROR(SEARCH(\"Sustainability-related financial disclosures are included in separate reports\", D6, 1), 0) > 0, \"Outside general purpose financial reports\",\nIF(IFERROR(SEARCH(\"No requirements on placement of sustainability-related financial disclosures.\", D6, 1), 0) > 0,\"Not specified\",\nIF(IFERROR(SEARCH(\"Sustainability-related disclosures required\", D6, 1), 0) > 0, \"In general purpose financial reports and disclosed at the same time as the related financial statements\", \"\")))","v":"In general purpose financial reports and disclosed at the same time as the related financial statements"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Placement of disclosures: \n(also affecting timing)","(a) Determine whether entities will be required to provide sustainability-related disclosures as part of the general purpose financial reports. ","(i) Will the jurisdiction require or permit sustainability-related financial disclosures to be included as part of, or in a location other than, general purpose financial reports?\n\n(ii) Will the location of sustainability-related financial disclosures allow the requirement in IFRS S1 to be met in relation to the timing of disclosures being at the same time as the related financial disclosures?"]
[]
[]
["Sustainability-related financial disclosures are included in separate reports that are not part of general purpose financial reports.","Outside general purpose financial reports"]
["No requirements on placement of sustainability-related financial disclosures.","Not specified"]
["Sustainability-related disclosures required to be included in general purpose financial reports and required to be reported at the same time as the related financial statements.","In general purpose financial reports and disclosed at the same time as the related financial statements"]

{"sheet":"When","index":15,"n_rows":4,"n_cols":2,"rows_kept":4,"cut":false,"hidden":false,"merged":[[3,1,3,3],[2,1,2,3],[1,1,1,3]]}
[]
[null,"Readiness: When?"]
[null,"Having assessed market readiness, a jurisdiction could consider delaying the implementation of some elements in ISSB Standards – e.g., by extending the date when one or more elements in the Standards become effective in the jurisdiction. Such extensions could apply to all or most publicly accountable entities, or specific market segments. The decision may also be taken to phase-in certain requirements over a period of time, for instance by extending the length of certain transition reliefs incorporated in the ISSB Standards. Such a decision may be based on an assessment of market readiness: e.g., consideration of preparers’ familiarity with climate-related or wider sustainability-related disclosures (e.g., TCFD, CDP, GRI or SASB Standards), and the degree of access to data and analytical tools, or expert consultants. "]
[null,"Click here to navigate to the corresponding webpage"]

{"sheet":"Effective date","index":16,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,1,2,3],[9,2,13,3],[9,4,13,4],[4,0,4,1],[12,1,13,1],[9,0,13,0],[9,1,10,1],[4,3,4,4],[8,2,8,3]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["The requirements are already effective in the jurisdiction, or will become effective within 1 year (of the finalisation of jurisdictional requirements). Since the effective dates for IFRS S1 and IFRS S2 have passed, full alignment of ‘effective date’ with ISSB Standards is not possible for jurisdictions that have not already introduced sustainability-related reporting standards or requirements. An initial application date within 1 year of the finalisation of jurisdictional requirements will therefore be considered to be aligned with the general approach in ISSB Standards.",{"$f":"IF(IFERROR(SEARCH(\"The requirements become effective in the jurisdiction far into the future.\", A6, 1), 0) > 0, \"Requirements become effective far into the future\",\nIF(IFERROR(SEARCH(\"The requirements become effective in the jurisdiction beyond 1 year\", A6, 1), 0) > 0,\"Limited delay\",\nIF(IFERROR(SEARCH(\"The requirements are already effective in the jurisdiction\", A6, 1), 0) > 0, \"Already effective or effective within a year\", \"\")))","v":"Already effective or effective within a year"},null,"The requirements are already effective in the jurisdiction, or will become effective within 1 year (of the finalisation of jurisdictional requirements). Since the effective dates for IFRS S1 and IFRS S2 have passed, full alignment of ‘effective date’ with ISSB Standards is not possible for jurisdictions that have not already introduced sustainability-related reporting standards or requirements. An initial application date within 1 year of the finalisation of jurisdictional requirements will therefore be considered to be aligned with the general approach in ISSB Standards.",{"$f":"IF(IFERROR(SEARCH(\"The requirements become effective in the jurisdiction far into the future.\", D6, 1), 0) > 0, \"Requirements become effective far into the future\",\nIF(IFERROR(SEARCH(\"The requirements become effective in the jurisdiction beyond 1 year\", D6, 1), 0) > 0,\"Limited delay\",\nIF(IFERROR(SEARCH(\"The requirements are already effective in the jurisdiction\", D6, 1), 0) > 0, \"Already effective or effective within a year\", \"\")))","v":"Already effective or effective within a year"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Effective date: ","(a) Determine the date when the requirements will be applied in the jurisdiction.","(i) Considering the state of readiness, what will be the date when ISSB Standards will be applied in the jurisdiction? \n\n(ii) How does this relate to the timing of reporting required by ISSB Standards? \n\n(iii) Will the date of future sustainability reporting requirements be aligned to dates in the ISSB Standards, or will the jurisdiction make that decision individually for each future standard?\n\n(iv) Will jurisdictional sustainability-related disclosure requirements be applied by some classes of entities later than others? \n\n(v) Are there plans to extend the date when one or several requirements in ISSB Standards will be applied in the jurisdiction (such as transition reliefs) beyond the date prescribed by the ISSB Standards? If so, which ones and for how long? "]
[]
[null,"(b) Determine the extent to which requirements in the jurisdiction align with the disclosures that are currently required in ISSB Standards (noting that IFRS S1 and IFRS S2 include transition standard reliefs)."]
[null,"(c) Determine whether one or several of the requirements in ISSB Standards will be delayed beyond the effective date prescribed by the ISSB Standards. "]
[]
[]
["The requirements become effective in the jurisdiction far into the future. ","Requirements become effective far into the future"]
["The requirements become effective in the jurisdiction beyond 1 year, but no later than 2029.","Limited delay"]
["The requirements are already effective in the jurisdiction, or will become effective within 1 year (of the finalisation of jurisdictional requirements). Since the effective dates for IFRS S1 and IFRS S2 have passed, full alignment of ‘effective date’ with ISSB Standards is not possible for jurisdictions that have not already introduced sustainability-related reporting standards or requirements. An initial application date within 1 year of the finalisation of jurisdictional requirements will therefore be considered to be aligned with the general approach in ISSB Standards.","Already effective or effective within a year"]

{"sheet":"Transition reliefs","index":17,"n_rows":18,"n_cols":5,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,1,2,3],[9,2,12,3],[9,4,12,4],[4,0,4,1],[9,0,12,0],[9,1,10,1],[11,1,12,1],[4,3,4,4],[8,2,8,3]]}
["`"]
[null,"Use the drop down menu in Columns A and D to select the appropriate \"Potential outcome\" for both \"point in time\" and \"target\".  Review and consider all aspects of \"Matters for consideration\" and \"Decision points\" before selecting your choice of \"Potential outcome\". Use the \"Responses/notes\" text box for any optional commentary. To create a new line of text use command ALT+ENTER."]
[]
[]
["Potential outcomes (based on decisions made) - point in time",null,null,"Potential outcomes (based on decisions made) - target "]
["The jurisdiction only uses the transition standard reliefs in the ISSB Standards. No other reliefs have been introduced. ",{"$f":"IF(IFERROR(SEARCH(\"Jurisdictional reliefs that introduce transition reliefs\",A6,1),0)>0,\"Additional reliefs and extensions\",\nIF(IFERROR(SEARCH(\"The jurisdiction has extended transition standard reliefs but the reliefs will expire within three to five years\",A6,1),0)>0,\"Long extensions of transition standard reliefs\",\nIF(IFERROR(SEARCH(\"The jurisdiction has extended transition standard reliefs, but they will expire within one to three years. No other reliefs have been introduced.\",A6,1),0)>0,\"Limited extensions of transition standard reliefs\",\nIF(IFERROR(SEARCH(\"The jurisdiction only uses\",A6,1),0)>0,\"Transition standard reliefs only\",\"\"))))","v":"Transition standard reliefs only"},null,"The jurisdiction only uses the transition standard reliefs in the ISSB Standards. No other reliefs have been introduced. ",{"$f":"IF(IFERROR(SEARCH(\"Jurisdictional reliefs that introduce transition reliefs\",D6,1),0)>0,\"Additional reliefs and extensions\",\nIF(IFERROR(SEARCH(\"The jurisdiction has extended transition standard reliefs but the reliefs will expire within three to five years\",D6,1),0)>0,\"Long extensions of transition standard reliefs\",\nIF(IFERROR(SEARCH(\"The jurisdiction has extended transition standard reliefs, but they will expire within one to three years. No other reliefs have been introduced.\",D6,1),0)>0,\"Limited extensions of transition standard reliefs\",\nIF(IFERROR(SEARCH(\"The jurisdiction only uses\",D6,1),0)>0,\"Transition standard reliefs only\",\"\"))))","v":"Transition standard reliefs only"}]
[]
[]
["Feature","Matters for consideration","Decision points ",null,"Responses/notes (optional)"]
["Transition reliefs:","(a) Determine whether phasing in of sustainability-related disclosure requirements: \n • is limited to transition standard reliefs;  \n • involves extension to certain transition standard reliefs; or \n • involves deferring or delaying requirements in IFRS S1 and IFRS S2 beyond those that are the subject of the transition standard reliefs.","(i) Will local requirements include the transition standard reliefs in IFRS S1 and IFRS S2? \n\n(ii) Will the transition standard reliefs be extended beyond the period provided for in IFRS S1 and IFRS S2?\n\n(iii) Which transition standard reliefs will be extended and for how long? \n\n(iv) Will transition reliefs be introduced in addition to those provided in ISSB Standards? If so, what requirements do the reliefs relate to; for what period; and which entities do the reliefs apply to?"]
[]
[null,"(b) Determine the type and extent of any reliefs in disclosures required by the ISSB Standards."]
[]
[]
["Jurisdictional reliefs that introduce transition reliefs to disclosures required by ISSB Standards other than the transition standard reliefs in ISSB Standards or are extended beyond five years, equate to jurisdictional modifications unless these transition reliefs do not prevent outcomes that are functionally aligned with ISSB Standards. ","Additional reliefs and extensions"]
["The jurisdiction has extended transition standard reliefs but the reliefs will expire within three to five years, or has introduced a relief from needing to refer to the SASB Standards to apply IFRS S1 that applies for no more than five years. No other reliefs have been introduced.","Long extensions of transition standard reliefs"]
["The jurisdiction has extended transition standard reliefs, but they will expire within one to three years. No other reliefs have been introduced.","Limited extensions of transition standard reliefs"]
["The jurisdiction only uses the transition standard reliefs in the ISSB Standards. No other reliefs have been introduced. ","Transition standard reliefs only"]