Below is an excerpt from ISS-Corporate’s recently released article “Sustainability Reporting in Asia: Framework Adoption and Trends in Focus”. The full article is available on ISS-Corporate’s resources page.
Asia’s sustainability disclosure landscape is evolving quickly, shaped by a mix of regulatory developments, capital market expectations, and established reporting practices. Across the region, companies are responding to rising demand for decision-useful, investor-oriented sustainability information, while also maintaining
frameworks that support broader stakeholder reporting and legacy disclosure programs.
A key recent development is the growing momentum toward the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2), issued by the International Sustainability Standards Board (ISSB). Several Asia jurisdictions have published roadmaps or initial requirements aligned with these standards, signaling a move toward more consistent sustainability-related financial disclosure across markets.
By:
Ayeela De Guia, Senior Associate, Sustainability Advisory, ISS-Corporate
Kosmas Papadopoulos, Managing Director, Head of Sustainability Advisory – Americas, ISS-Corporate
