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Companies are making progress toward alignment with ISSB standards. The Scaling the Standard 2026 report published by CDP reveals that companies disclosing environmental data through CDP are advancing in their efforts to comply with new requirements introduced in countries adopting ISSB standards.

CDP’s questionnaire is structured in alignment with the IFRS S2 Standard, which serves as the primary reference for climate-related disclosures. This enables companies to present their IFRS S2-aligned data in a more systematic and transparent manner.

According to the report, in 2025, 87% of companies responded to at least 80% of the questions aligned with IFRS S2, compared to 83% in 2024. In Türkiye, 93% of companies answered more than 80% of IFRS S2-aligned questions.

While 32% of companies achieved full alignment with all questions, 93% responded to all questions related to climate governance and 91% to those on risk management. In the area of climate metrics, the full alignment rate stood at 44%.

Please click here to access the report.