Sustainability reporting · 1996 to 2030
The Convergence
Three decades of sustainability standards, initiatives and regulation. A shared global baseline is emerging, but reporting requirements and deadlines still differ by jurisdiction.
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How the field converged
Between 2022 and 2024, five earlier frameworks were consolidated into the ISSB or built into its standards. Nine jurisdictions now have rules or roadmaps built on those standards, and four of them are in force. The rest are separate rules and frameworks.
Other rules and frameworks
What applies when, 2024 to 2030
Every milestone from 2024 to 2030, for each standard and jurisdiction. Select a row or a square for the details and official sources. Earlier milestones are in each entry’s details.
- Happened
- Scheduled date
- Roadmap date, not yet law
- Active
- Expected after 2026, or stayed
- Last update, 25 September 2026
2026 so far
What happened in 2026, as recorded on 25 September 2026. Select one to see it in the timeline.