Two of the world’s largest economies are converging on the same foundations for sustainability reporting, but they are getting there by very different routes. Weeks later, in February of this year, the UK published its final Sustainability Reporting Standards, UK SRS S1 and S2. Both are anchored in the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB). The UK assurance market remains heavily concentrated among the Big Four accounting firms, while in China domestic providers dominate and international firms are less active. The UK and China demonstrate that jurisdictions with very different legal systems, market structures and policy traditions can build credible national frameworks on shared international foundations.