Reporting & Disclosures

Reporting & Disclosures

Thai Regulators Push ISSB Standards as Strategic Tool, Not Just Reporting

By Sanday Chongo Kabange | 16/03/2026

The SET and the SEC are urging firms to embed sustainability standards into core strategy to boost competitiveness and meet investor demands.

Reporting & Disclosures

Taiwan FSC Mandates IFRS Sustainability Disclosures for Insurers

By Mark Johnston | 13/03/2026

The FSC has amended disclosure rules to require life and non-life insurers to publish board-approved sustainability information from 2026.

ESG Data

ICMA Report Highlights Need for APAC Convergence of ESG Ratings Rules

By Mark Johnston | 13/03/2026

New report highlights the rise of voluntary codes and binding rules for ESG ratings providers across Asia-Pacific jurisdictions.

Sustainable Finance

Singapore Outlines Initiatives to Boost Sustainable Finance Ecosystem

By Nithya Subramanian | 13/03/2026

Minister Indranee Rajah outlines a multi-pronged strategy, including workforce training, a progressive carbon tax, and major financing initiatives to tackle climate risks.

Reporting & Disclosures

New Zealand Finalises Sustainability Assurance and Ethics Standards

By Manesh Samtani | 13/03/2026

New Zealand's XRB is aligning with global standards, setting a permanent framework for sustainability assurance effective from December 2026.

Structural Regulation

Malaysia SC and Companies Commission Sign Pact to Boost MSME Funding

By Nithya Subramanian | 12/03/2026

The Securities Commission and Companies Commission will share corporate data to expand MSME access to capital markets and strengthen oversight.

Reporting & Disclosures

Indonesia Reports Decline in Banking Sustainability Maturity Scores

By Mark Johnston | 11/03/2026

The decline is attributed to a stricter assessment framework that expanded the evaluation criteria, but has prompted calls for additional guidelines and data infrastructure.

Trading & Investment

Bursa Malaysia Pledges Support for New Capital Market Masterplan

By Nithya Subramanian | 11/03/2026

The exchange plans to boost IPOs, expand ESG and Islamic finance offerings, and strengthen market access for smaller companies, aiming to future‑proof the market and enhance regional connectivity.

Climate Risk

IFRS Clarifies Proportionality in S2 Climate Scenario Analysis Rules

By Manesh Samtani | 11/03/2026

New guidance confirms firms must use scenario analysis to assess climate resilience, but the approach can be scaled to their circumstances.