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The New Sustainability Reporting Landscape in APAC

The three major stock exchanges in China have officially adopted and issued the Finalised Sustainability Reporting Guidelines (“The Guidelines”, effective from May 2024) for listed companies, identifying a series of ESG (environmental, social, and sustainability-related governance) issues, including addressing climate change, for regular disclosure.


Comparing the current ESG framework to the new Sustainability Reporting Guidelines can help make the transition easier.


Emerging Trends


  • Most standards take a phase-in approach with similar timelines commencing from 2024~2027.

  • The majority of regulators from different regions strive for IFRS-ISSB alignments or consist of a publication of IFRS-ISSB interoperability guidance.


  • Climate-related disclosures as one of the most demanding key issues and are addressed by most of the regional sustainability reporting policies.

  • Listed large companies are often the first batch to adopt the new sustainability disclosure requirements mandatory.

  • The sustainability reporting landscape is an evolving field with more topical themes, for example, the IFRS-ISSB (International Sustainability Standards Board) has recently announced plans to commence projects to research disclosure about risks and opportunities associated with biodiversity, ecosystems and ecosystem services; and human capital.

Snapshot of the Latest State of Sustainability Reporting in APAC (updated on May 2, 2024)

Latest updates since February 2024

Full Report:

The full report can be accessed through request here:

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