Overview
As the business world continues to address wide-ranging environmental, social and governance (ESG) issues, there has been a strong focus on the development of globally consistent, comparable and trusted sustainability reporting standards.
Investors and broader stakeholders are increasingly demanding more strategic and holistic information about long-term value creation and companies’ wider impact on society. They have highlighted the need for sustainability (ESG or non-financial) information to be reported in a way that is globally consistent, comparable and trusted.
In this report, we analyse several areas of sustainability reporting in Asia Pacific that would provide insights into:
- Developments in the global sustainability reporting ecosystem
- Developments in sustainability reporting requirements in Asia Pacific jurisdictions
- Sustainability reporting practices across Asia-Pacific jurisdictions
We have partnered with the National University of Singapore (NUS) Centre for Governance and Sustainability (CGS) to provide insights from across the largest 650 listed companies in Asia Pacific by reviewing key sustainability reporting elements, based on sustainability reports issued in 2021.
These findings offer guidance in areas that may require additional focus as companies continue to develop consistent, comparable and trusted ESG information in the upcoming reporting season.