Ethiopia consults on roadmap for adopting ISSB sustainability standards
Ethiopia is weighing a major step toward global sustainability disclosure practices. The Accounting and Auditing Board of Ethiopia (AABE) has launched a consultation on a draft roadmap that would see the country adopt the sustainability disclosure framework developed by the International Sustainability Standards Board.
The proposal outlines a phased adoption strategy for the ISSB standards, gradually expanding reporting requirements over four stages. The approach would begin with narrative climate disclosures, before moving toward full compliance with the global standards as systems, data availability and reporting capacity mature.
Alongside the staged rollout, the roadmap also proposes a gradual move from limited assurance to reasonable assurance, and highlights the importance of training, institutional coordination and international collaboration to support implementation.
The consultation is open until 25 March 2026, as Ethiopia considers how best to align its emerging sustainability reporting framework with international practice while building domestic capacity.
Read the draft roadmap here.
