Reporting & Disclosures

Reporting & Disclosures

SGX RegCo Urges REITs to Unlock Value, Brace for Stricter Climate Rules

By Nithya Subramanian | 18/09/2025

SGX RegCo will move towards a disclosure-based regime while tightening climate reporting standards, said Tan Boon Gin.

Reporting & Disclosures

ASIC Clarifies Audit Rules for Mandatory Sustainability Reports

By Sanday Chongo Kabange | 17/09/2025

ASIC has detailed assurance requirements for new climate reports, including auditor independence, liability, and a phased-in approach.

Nature & Biodiversity

APAC Leads in Nature Disclosures as COP 30 Approaches

By Blake Evans-Pritchard | 17/09/2025

TNFD will be releasing its first-ever Status Report on 25 September during the New York Climate Week, highlighting Asia's leadership in adoption.

Sustainable Finance

Thai SEC Proposes Broader Rules for Sustainability-Linked Bonds

By Mark Johnston | 16/09/2025

Thailand's securities regulator is seeking feedback on proposed amendments to allow for more innovative and flexible sustainability-linked bond structures.

Sustainable Finance

Alliance Finance Launches Sri Lanka’s First Social Bond on CSE

By Nithya Subramanian | 16/09/2025

The LKR 2 billion issue is aimed at funding projects that support MSMEs, rural entrepreneurs, and inclusive economic growth.

Reporting & Disclosures

China Issues Detailed Guidance for Voluntary Sustainability Disclosure

By Editors | 16/09/2025

New guidelines detail double materiality assessments and value chain reporting, while introducing a proportionality principle to ease the compliance burden.

Reporting & Disclosures

New Zealand Proposes Climate Reporting Exemption for Foreign Firms

By Sanday Chongo Kabange | 11/09/2025

The FMA is consulting on a plan to ease the compliance burden, with Australian firms set to be the first to benefit.

Sustainable Finance

HKEX Publishes ‘Buyer's Guide’ for Carbon Credit Market

By Sanday Chongo Kabange | 11/09/2025

The guide provides a framework for corporate due diligence on carbon credits and clarifies disclosure expectations, aiming to bolster market transparency.

Reporting & Disclosures

Hong Kong Developing Mandatory Assurance Regime for Sustainability Disclosures

By Sanday Chongo Kabange | 10/09/2025

Regulators confirm a determined path towards full ISSB adoption, where listed companies will be required to obtain independent assurance for disclosures.