Policy and insights report
As sustainability disclosure becomes a global norm, ASEAN is taking decisive steps to align its reporting frameworks with international standards
This report by ACCA offers a country-by-country overview of current sustainability reporting practices across the 10 ASEAN member states. It identifies common challenges, emerging regulatory trends, and capacity gaps that must be addressed as the region moves toward adoption of the International Sustainability Standards Board (ISSB) framework.
Key recommendations include:
- Adopting the ISSB standards as a global baseline through a building-blocks approach.
- ASEAN advocating for adequate representation on ISSB board and pushing for only one global standard based on ISSB standards.
- Strengthening professional capability and infrastructure across ASEAN.
Whether you're a policymaker, regulator, sustainability professional or business leader, this report provides valuable insights to support ASEAN’s sustainable finance transition.
This report serves as the technical foundation for the recently launched ASEAN Sustainability Reporting Advocacy Collaborative (ASRAC) Statement, that ACCA has jointly endorsed with ASEAN-BAC Malaysia, Sustainable Finance Institute Asia (SFIA), and APEC-BAC Malaysia.
Download the report.
