September 2025
Adoption of Sustainability Reporting Standards in Asia-Pacific Countries
How Are Sustainability Reporting Standards Evolving Across the Asia-Pacific Region?
Sustainability reporting requirements across the Asia-Pacific (APAC) region are evolving quickly, with regulators moving toward mandatory disclosures that often align with IFRS Sustainability Disclosure Standards. This shift comes as other regions, such as the EU, face resistance to mandated sustainability reporting.
Key Findings
APAC economies are increasingly adopting mandatory disclosure rules aligned with IFRS Sustainability Disclosure Standards.
Financial materiality is a primary focus of these emerging regulations.
Companies worldwide, not just those headquartered in APAC, may be affected due to the region’s central role in global trade and investment.
Summary
The APAC region is becoming a key player in the global development of sustainability reporting standards. As regulators across the region advance new requirements, multinational corporations with operations in APAC must prepare for enhanced disclosure obligations. While many frameworks emphasize financial materiality, the scope and pace of adoption vary across countries. Understanding these differences is vital for companies seeking to ensure compliance and maintain strong stakeholder trust.
What You’ll Learn
This resource paper provides an overview of the regulatory landscape in APAC and outlines emerging disclosure requirements in major economies. Readers will learn how these requirements align with IFRS standards, what implications they hold for global businesses, and how to prepare for compliance in a rapidly changing environment. The paper also highlights the strategic importance of early adoption and offers guidance for integrating APAC disclosure requirements into broader ESG reporting strategies.
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