Reporting & Disclosures

Sustainable Finance

Sri Lanka Launches First Blue Bond Under New Regulatory Framework

By Mark Johnston | 02/10/2025

The issuance by DFCC Bank will fund ocean sustainability projects, aligning with international standards and marking a first for the nation.

Nature & Biodiversity

UN, TNFD Launch Model Guidance for Exchanges on Nature-Risk Disclosure

By Manesh Samtani | 02/10/2025

The guidance provides a template for bourses to help listed companies report on nature-related risks and opportunities, aligning with the TNFD framework.

Reporting & Disclosures

Pakistan Opens Consultation on Expanded ESG Disclosure Guidelines

By Nithya Subramanian | 30/09/2025

Pakistan’s securities regulator has proposed additions to ESG disclosure rules, with mandatory reporting set after 2029, to align listed firms with climate goals.

Sustainable Finance

Philippines SEC Launches Southeast Asia's First Green Equity Guidelines

By Mark Johnston | 29/09/2025

New rules require listed firms to derive over 50 percent of revenue from sustainable activities to qualify.

Reporting & Disclosures

Thailand Proposes Mandatory ISSB-Aligned Sustainability Reporting From 2027

By Mark Johnston | 29/09/2025

The SEC has opened a consultation on new rules for phased adoption of international sustainability disclosure standards.

Sustainable Finance

Vietnam Proposes 2pc Interest Subsidy to Boost Green Lending

By Sanday Chongo Kabange | 25/09/2025

The SBV has drafted a decree to offer a fixed interest rate subsidy for eco-friendly projects to accelerate its green transition.

Reporting & Disclosures

New Zealand Proposes New Disclosure Guidance to Combat Greenwashing

By Sanday Chongo Kabange | 24/09/2025

The FMA is consulting on draft disclosure rules for ethical investment products to ensure claims are clear, substantiated, and consistent.

Reporting & Disclosures

Taiwan Expands Climate Disclosure Guidance Ahead of IFRS Roll-out

By Sanday Chongo Kabange | 19/09/2025

The FSC has released five new sector-specific examples, including for commercial banks, ahead of mandatory sustainability reporting for large firms beginning in 2026.

Reporting & Disclosures

ASIC Overhauls Auditor Reporting Guide with Sustainability Focus

By Sanday Chongo Kabange | 19/09/2025

ASIC has reissued its guidance clarifying auditors' duties to report suspected breaches, including new obligations for sustainability reports and super funds.