International bodies

    International Organization of Securities Commissions (IOSCO)

    The global association of securities regulators, of which SEBI is a member.

    Official site

    Background

    IOSCO brings together securities regulators from more than 100 jurisdictions.

    Scope and powers

    IOSCO endorsed the ISSB's IFRS S1 and S2 in July 2023 and encourages its members to consider them. It also issued recommendations on regulating ESG ratings and data providers in 2021, which influenced SEBI's rules for ESG rating providers.

    Investor relevance

    IOSCO positions often signal where national regulators, including SEBI, will move next on disclosure and ratings.

    Related guides

    Key glossary terms

    Last reviewed: October 2026