Reporting & Disclosures

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.

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.

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.

Capital Adequacy

FSC Korea Sets Out Sweeping Reform Programme for 2026

By Manesh Samtani | 23/12/2025

FSC Chairman Lee Eog-weon, outlining a three-pronged strategy focused on "Productive Finance", "Inclusive Finance", and "Trusted Finance".

Reporting & Disclosures

Australia, China Relaunch Investment Working Group After Decade Hiatus

By Editors | 22/12/2025

The officials-level group will discuss investment trends, while joint work also progresses on aligning their sustainable finance taxonomies.