Sustainability & ESG

Reporting & Disclosures

Korea to Expand Stewardship Code, Mandate Compliance Checks

By Mark Johnston | 31/12/2025

Regulators will introduce phased-in compliance reviews and centralise disclosure to bolster institutional investors' fulfilment of their fiduciary duties.

Structural Regulation

China Revises Foreign Trade Law, Imposing New Compliance Duties on FIs

By Sanday Chongo Kabange | 30/12/2025

The new law, effective 1 March, empowers China to blacklist foreign entities and mandates that banks block related transactions.

Reporting & Disclosures

Korea Exchange Revamps ESG Portal, Adds English Service for Investors

By Editors | 30/12/2025

The move aims to improve information access for foreign investors as mandatory corporate governance reporting expands to all KOSPI firms.

Reporting & Disclosures

Hong Kong AFRC Proposes Mandatory Assurance of Sustainability Disclosures

By Sanday Chongo Kabange | 30/12/2025

The phased rules would require limited assurance on climate disclosures, with a single regulatory body overseeing all assurance providers.

Reporting & Disclosures

Taiwan Sets Phased IFRS Sustainability Reporting Rules for Brokers

By Sanday Chongo Kabange | 29/12/2025

New regulations mandate phased adoption of IFRS Sustainability Disclosure Standards from 2026, including third-party assurance for GHG emissions.

Structural Regulation

China Unifies Disclosure Rules for Bank and Insurance Asset Management Products

By Sanday Chongo Kabange | 29/12/2025

New measures aim to standardise information disclosure for trust, wealth management, and insurance asset management products under a unified framework.

Reporting & Disclosures

China Issues Climate Disclosure Standard With Path to Mandatory Reporting

By Mark Johnston | 29/12/2025

The trial standard, aligned with global frameworks, requires voluntary reporting for now but outlines a gradual transition to mandatory disclosure.

Payments & Settlements

TSE to Launch OTC Carbon Credit Settlement Service in March 2026

By Editors | 29/12/2025

The new service will streamline settlement for specific J-Credits, initially targeting forestry projects, to boost trading convenience and support decarbonisation.

Reporting & Disclosures

Philippines Mandates IFRS-Aligned Sustainability Reporting in Phased Rollout

By Editors | 26/12/2025

The SEC has adopted PFRS S1 and S2, setting a tiered timeline for mandatory disclosure and external assurance for listed and large private firms.