Reporting & Disclosures

    News Coverage on regulatory mandates, standards and challenges in ESG reporting and sustainability disclosures for financial and non-financial entities.

    Reporting & Disclosures

    HKEX Targets Annual Report Disclosures, Launches AI Tool

    By Sanday Chongo Kabange | 12/12/2025

    HKEX’s review highlights gaps in management discussion and climate-risk reporting, and launches an AI tool to boost compliance.

    Reporting & Disclosures

    ISSB Issues Amendments to GHG Emissions Disclosure Standards

    By Nithya Subramanian | 12/12/2025

    The amendments ease companies’ reporting of GHG, offering practical relief and clearer guidance while maintaining the integrity and investor usefulness of climate disclosures.

    Nature & Biodiversity

    Financial Regulators Failing on Nature Risk Despite Climate Progress, WWF Says

    By Manesh Samtani | 12/12/2025

    A global assessment finds major gaps in addressing risks from deforestation and water stress, urging APAC regulators to act.

    Reporting & Disclosures

    Fiji Launches First Green Finance Taxonomy to Drive Investment

    By Nithya Subramanian | 11/12/2025

    Developed by the Reserve Bank of Fiji, IFC, and the Climate Bonds Initiative, with support from Australia, the taxonomy provides a science-based classification system to prevent greenwashing.

    Sustainable Finance

    WFE Paper: Governance Quality Key to Carbon Credit Pricing

    By Sanday Chongo Kabange | 11/12/2025

    A new WFE paper finds rule of law, not project quality alone, explains lower prices for developing economy credits.

    Reporting & Disclosures

    Malaysia Adopts 'Engage and Correct' Approach for New Sustainability Reporting Rules

    By Nithya Subramanian | 09/12/2025

    Regulators will prioritise guidance and corrective action for reporting gaps, but will enforce against serious or fraudulent disclosure breaches.

    Structural Regulation

    Taiwan to Revamp Corporate Financial Statements, Mandate Digital Filing

    By Mark Johnston | 05/12/2025

    The FSC proposes major changes to align with IFRS 18, introducing new performance metrics and requiring paperless reporting from 2026.

    Reporting & Disclosures

    Bank Indonesia, Accountants Renew Pact on Financial, Sustainability Standards

    By Sanday Chongo Kabange | 05/12/2025

    The agreement aims to enhance financial reporting integrity, adapt to digitalisation, and support the stability of the financial sector.

    Reporting & Disclosures

    ASIC Updates Product Disclosure Statements Guidance

    By Sanday Chongo Kabange | 04/12/2025

    ASIC has consolidated six guides and clarified rules on greenwashing and fund liquidity following industry consultation.

    Climate Risk

    Thailand Cabinet Approves Climate Bill with Carbon Tax, ETS

    By Editors | 04/12/2025

    The draft law, awaiting parliamentary approval, establishes a framework for carbon pricing, a climate fund, and a green taxonomy.

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