Reporting & Disclosures

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

    Reporting & Disclosures

    Taiwan FSC Approves Digital Shareholder Gift Platform to Boost E-Voting

    By Editors | 03/11/2025

    The new "eGift" service, operated by the TDCC, aims to increase shareholder activism and support corporate ESG policies by incentivising electronic voting.

    Reporting & Disclosures

    ASX Proposes Rule Change to Avoid Mandatory Suspensions for Late ESG Reports

    By Sanday Chongo Kabange | 03/11/2025

    ASX has launched a consultation to prevent automatic trading halts for companies that miss deadlines for new mandatory sustainability reporting.

    Reporting & Disclosures

    ISSB to Push 'Global Passport' for Sustainability Reporting Rules

    By Manesh Samtani | 31/10/2025

    The move aims to harmonise cross-border adoption and reduce reporting fragmentation as around 40 jurisdictions plan to use the standards.

    Reporting & Disclosures

    India ICAI Revamps Code of Ethics to Strengthen Audit Independence

    By Nithya Subramanian | 31/10/2025

    The new code introduces stricter independence requirements, ESG-related standards, and enhanced guidance for professionals in assurance and non-assurance roles.

    Reporting & Disclosures

    Australia to Establish New Financial Reporting Body

    By Sanday Chongo Kabange | 31/10/2025

    A new body to be called “External Reporting Australia” will replace the AASB, AUASB, and FRC to create a more flexible standard-setting framework.

    Reporting & Disclosures

    Singapore Developing Cross-Border Renewable Energy Certificate Framework

    By Nithya Subramanian | 30/10/2025

    The initiative aims to harmonise renewable energy tracking across Southeast Asia and support credible cross-border electricity trade.

    Reporting & Disclosures

    Taiwan Finalises IFRS-aligned Sustainability Reporting Rules

    By Editors | 29/10/2025

    Listed firms will be required to report on sustainability in annual reports from 2026, but a two-year extension will be granted for Scope 3 emissions.

    Sustainable Finance

    Singapore Unveils New Initiatives to Develop Carbon Markets

    By Nithya Subramanian | 29/10/2025

    Singapore has launched new VCM guidance and an SGD 15 million MAS grant to accelerate credible decarbonisation and financial sector participation in the carbon markets.

    Reporting & Disclosures

    New Zealand FMA Grants ‘No Action’ Relief on Climate Reporting

    By Sanday Chongo Kabange | 29/10/2025

    The FMA is granting temporary relief to entities set to be excluded from its climate reporting regime, which will see thresholds significantly raised.

    ESG Data

    UK to Bring Global ESG Ratings Providers Under FCA Remit

    By Manesh Samtani | 29/10/2025

    The move will require overseas firms serving UK clients to be authorised, with new rules focusing on transparency and governance.

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