The sustainability reporting landscape in Asia Pacific is shifting, as investors and broader stakeholders recognise that better quality reports and clearer frameworks are needed to drive consistency and comparability. Specifically, more credible, timely and independently assured information supported by common disclosures and backed with firm commitments on how a company intends to deliver on its sustainability strategies is increasingly valued.
A combined effort by PriceWaterhouseCoopers and the National University of Singapore’s (NUS) Centre for Governance and Sustainability (CGS), this report shows an analysis of the latest sustainability reports of the largest 650 companies across Asia Pacific and provides insights on the following crucial questions:
- How are global sustainability reporting standards developing?
- How has sustainability reporting evolved in Asia Pacific jurisdictions?
- What are the local requirements and recommendations for sustainability reporting in the Asia Pacific?
The report observes that sustainability reporting requirements are becoming more complex, as regulators across various jurisdictions launch their own local climate reporting requirements. According to its analysis, about 70% of companies in Asia Pacific had disclosed climate risk as a sustainability issue, though 59% did not report on how climate risk is being integrated into their overall risk management frameworks.
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