Sustainability Reporting in ASEAN

At a glance

Explore current sustainability reporting practices across the 10 ASEAN member states
Understand the importance of using International Sustainability Standards Board (ISSB) standards as a global baseline
Get insights into the key role of sustainability reporting in driving ASEAN’s sustainable finance transition

Report by:

Sharath Martin, Senior Policy Consultant, ACCA Asia Pacific

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.