This Readiness Assessment was developed under the Sustainability Disclosure and Management Hubs (SDMH) Programme, led by UNDP Financial Centres for Sustainability (UNDP FC4S) as part of the EU-funded Sustainable Finance Advisory Hub (SFAH). The initiative was carried out in close collaboration with the Ministry of Finance of Mongolia and a wide range of national stakeholders. 
Mongolia’s financial and corporate sectors are making steady progress toward adopting the IFRS Sustainability Disclosure Standards (IFRS S1 and S2), which set a global benchmark for sustainability and climate-related financial reporting. This readiness assessment explores the country’s capacity to implement these standards and outlines key strengths, challenges, and strategic priorities for a phased and locally adapted rollout. The findings are based on a robust methodology, including a review of relevant laws and policies, a national survey of 189 organizations, a pilot reporting exercise with a major listed company, international comparisons, and extensive stakeholder engagement.
The findings will serve as a foundation for developing policies and capacity-building programs that ensure the adoption of the International Sustainability Standards Board (ISSB) standards is both effective and suited to Mongolia’s context.
Citation: “UNDP. 2025. Sustainability Related Reporting: Readiness Assessment Mongolia Report. Ulaanbaatar.”  
The report available at https://www.undp.org/.../sustainability-related-reporting...

Published Date:2026-01-10