IOSCO (International Organization of Securities Commissions)

Global forum for securities regulators, promoting consistent, reliable sustainability reporting.
Reach: 130+ jurisdictions, 95% of world’s securities markets[1][5][7][9].
Member Jurisdictions
130+
Covers 95% of global securities markets[1][5][7]
Founded
1983
Global securities regulation[1][9]
ISSB Standards Endorsed
2023
IFRS S1 & S2, global baseline for sustainability[5][7][9]
Ethics & Assurance
2025
Endorsed IESBA’s global ethics standard for sustainability assurance[2][3][6][8]
IOSCO’s Sustainability Reporting Priorities
PriorityDescription2025 Status
Global Baseline StandardsEndorsed ISSB S1/S2, calls for adoption or alignment by regulatorsActive[5][7][9]
Assurance & EthicsEndorsed IESBA’s global ethics standard (IESSA) for sustainability assuranceActive[2][3][6][8]
Capacity BuildingGEMC network and training for emerging markets on ISSB adoptionActive[1][7]
Investor ProtectionFocus on financial materiality, auditability, and comparabilityOngoing[1][5][6][9]
InteroperabilityPromotes alignment with EU CSRD, GRI, US SEC, and other frameworksOngoing[5][7][9]
IOSCO and Sustainability Reporting Timeline
YearMilestoneStatus
2020Prioritizes global sustainability reporting convergenceActive[9]
2021Supports creation of ISSB under IFRS FoundationComplete[5][9]
2023Endorses ISSB S1/S2 as global baseline standardsComplete[5][7][9]
2024Launches GEMC network for ISSB adoption in emerging marketsActive[7]
2025Endorses IESBA’s global ethics/assurance standard for sustainability reportingComplete[2][3][6][8]
ISSB Adoption by IOSCO Jurisdictions (2025, est.)
Number of IOSCO member jurisdictions adopting or aligning with ISSB standards (2025).
IOSCO Integration and Influence
  • Global baseline: Endorsed ISSB S1/S2, calls for regulatory adoption worldwide[5][7][9]
  • Assurance & ethics: Endorsed IESBA’s IESSA, promotes high-quality, reliable sustainability assurance[2][3][6][8]
  • Capacity building: GEMC network, technical support for emerging markets[1][7]
  • Investor protection: Focus on financial materiality, auditability, and comparability[1][5][6][9]
  • Interoperability: Promotes alignment with EU CSRD, GRI, SEC, and other frameworks[5][7][9]

About IOSCO and Global Sustainability Reporting

IOSCO is the global forum for securities regulators, representing 130+ jurisdictions and over 95% of the world’s securities markets[1][5][7][9]. IOSCO’s endorsement of the ISSB’s IFRS S1/S2 standards and IESBA’s global ethics/assurance framework has made it the central driver of consistent, reliable, and investor-focused sustainability reporting worldwide[2][3][5][6][7][8][9]. Through capacity building, regulatory guidance, and advocacy for interoperability, IOSCO bridges investor protection, market integrity, and sustainability disclosure in global capital markets.

Note: All data reflects official IOSCO, ISSB, IESBA, and industry updates as of May 2025.

IOSCO (International Organization of Securities Commissions)