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The economies once expected to follow the world’s sustainability reporting rules are now among the first to write them into their policy playbooks. As much of the world continues to debate sustainability disclosure, Nigeria has already charted a path forward, committing to a phased transition toward mandatory ISSB-aligned reporting for public-interest entities. Brazil, Chile, Qatar and Mexico brought their own rules into force this January. The direction of travel is unmistakable, and it runs from the emerging world outward.
The scale of what has settled into place is easy to miss. Forty jurisdictions have adopted the ISSB global baseline or are writing it into law, and together those economies produce sixty percent of everything the world makes and sells. Nearly six of every ten dollars earned anywhere are now earned somewhere a company can be asked to show its environmental record and have that record independently checked. While attention has fixed on Europe narrowing the scope of its requirements and the United States stepping back from federal rulemaking, the standard has been finding its level across a much wider map.
What India is building
