IFRS S2 reporting deadlines by jurisdiction (2025–2028)

There is no single IFRS S2 deadline. The ISSB issues the standard; each jurisdiction decides when, and for whom, it becomes mandatory. This page states only the dates our own regulatory research has traced to a primary source, most recently re-checked 24 September 2026, and says plainly where that research stops rather than filling the gap with a plausible-sounding number.

If you need a fast answer for your own entity, the free IFRS S2 deadline checker takes your jurisdiction, size and listing status and returns a personalised result. For a broader jurisdiction table, including several markets not covered at the depth this page requires, see IFRS S2 adoption by jurisdiction, where each row is cited to its own regulator source directly.

Malaysia, in full

Malaysia's National Sustainability Reporting Framework (NSRF) is the deepest-researched jurisdiction behind this page, because it is the operator's home market. The Advisory Committee on Sustainability Reporting, chaired by the Securities Commission Malaysia and including the Audit Oversight Board, Bank Negara Malaysia, Bursa Malaysia, the Companies Commission of Malaysia and the Financial Reporting Foundation, released the NSRF on 24 September 2024. Bursa Malaysia amended its Main Market and ACE Market Listing Requirements on 23 December 2024 to require a sustainability statement prepared under IFRS S1 and IFRS S2, phased in across three groups.

Malaysia has mandated reasonable assurance over Scope 1 and Scope 2 GHG emissions for Group 1 entities for annual reporting periods beginning on or after 1 January 2028, one year after Group 1 moves to full application, not the same date. The assurance date originally matched the full-application date at 1 January 2027; the Advisory Committee on Sustainability Reporting (ACSR) deferred it by one year, as announced by the Securities Commission Malaysia on 17 September 2026, following a review of the first cohort of 91 Group 1 listed issuers that found further improvements to the quality of disclosures are needed. Mandatory assurance for Group 2 and Group 3 moved with it, to 2029 and 2030 respectively. The Securities Commission Malaysia (SC) says the remaining proposals on the assurance framework will be communicated in due course. Foreign publicly accountable entities report under the same framework as domestic ones; a large non-listed company whose holding company already reports under ISSB-aligned standards may be exempted for three annual reporting periods, at the Registrar's discretion. Digital reporting is not required and no taxonomy applies.

Reporting dates sourced from the IFRS Foundation jurisdictional profile for Malaysia, updated 12 June 2025, re-read 24 September 2026 (unchanged from the 17 September 2026 read). The September 2026 assurance deferral is taken from the SC's media release of 17 September 2026, ACSR's Mandatory Sustainability Assurance Requirement to Take Effect in 2028. The Group 1, 2 and 3 reporting dates above are being independently re-confirmed as a separate piece of work at the time this page was written. Treat them as the current, best-sourced position rather than a final word, and check back if your first mandatory period is close.

The other majors, at the depth we have

These four jurisdictions were researched this cycle, but at lower depth than Malaysia, and each carries its own confidence caveat from the source itself, reproduced honestly rather than smoothed over.

Two of these four carry a real confidence gap worth naming rather than hiding in a footnote. The UK row's publication date for the final UK SRS S1/S2 standard (25 February 2026) is corroborated only by search-result text this cycle, not by an independently opened and read primary document, because the government's own collection page returned an error on direct fetch. Australia's Group 1 date and its Corporations Act basis are corroborated by two independent search summaries, but the Group 2 and Group 3 dates above, and their exact size definitions, were not independently read from AASB S2's own text this cycle. Singapore and Hong Kong's rows were fetched and read directly from the regulator's own page or announcement.

Assurance follows disclosure, a step behind

The global baseline for sustainability assurance work, the International Standard on Sustainability Assurance 5000, covers both limited and reasonable assurance and is designed to work alongside whichever reporting framework an entity uses. It succeeds ISAE 3000 (Revised) and becomes the reference standard for engagements on periods beginning on or after 15 December 2026, with early application permitted unless a jurisdiction states otherwise. The exact paragraph structure of ISSA 5000 itself, how it defines limited versus reasonable assurance in its own text, was not independently read this cycle; that is the single largest gap in the assurance research behind this page.

Where a jurisdiction has set its own assurance date, it lands after the disclosure mandate, not alongside it. Malaysia's Group 1 assurance requirement (reasonable, Scope 1 and 2) originally matched its own full-application date, 1 January 2027, but no longer does: the ACSR deferred it one year, to 1 January 2028, a year behind full application, as announced by the Securities Commission Malaysia on 17 September 2026. Group 2 and Group 3 follow at 1 January 2029 and 1 January 2030, and the SC's release names ISSA 5000 as the only designated assurance standard. The policy document the SC's release links to leaves assurance for Scope 3 and other sustainability disclosures to be determined and announced at a later stage. Singapore's assurance dates (FY2029 listed, FY2032 large non-listed) sit two to seven years behind its own disclosure phase-in, and the source specifies limited assurance only, with no mention of a planned move to reasonable assurance, a genuine difference from Malaysia, which goes directly to reasonable assurance. In Malaysia, the Securities Commission's Audit Oversight Board, established 1 April 2010, regulates auditors of public interest entities; whether its remit has been or will be extended to sustainability assurance practitioners specifically was not stated in the source read this cycle.

What we have not verified yet

Two jurisdictions were confirmed to exist and then explicitly left unresearched at any depth this cycle: the European Union (CSRD and the European Sustainability Reporting Standards, a separate regime from the IFRS S1/S2 baseline) and the United States (SEC climate-disclosure rulemaking has a known, contested history, but nothing was read this cycle to state its current status responsibly). Three further adopting jurisdictions, Japan, Canada and mainland China, were not researched at all this cycle; their absence here is not a claim that they have no timeline, only that this pass did not look.

We are stating this so plainly because the alternative, a table with a plausible-looking date next to Tokyo or Ottawa, is worse than an honest gap. If your exposure is in one of these five markets, our own jurisdiction reference cites figures for several of them directly to a regulator source; verify against that citation, or against the regulator itself, before relying on any date for a market this page has not covered.

What this means for first-cycle planning

The deadline determines your timeline, but not your approach. Whatever your first mandatory period, the work is the same: identify your disclosures across the four IFRS S2 pillars, gather the underlying data with its lineage, and build the evidence trail an assurer will eventually test. Starting that a cycle early, even voluntarily, is how the smoothest first audits happen, and it matters more the closer your assurance date sits behind your first disclosure date.

Once you know your timeline, the next question is what an assurer will test when they review it. We cover that in what auditors check in a first-cycle IFRS S2 review.

Common questions