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ASEANSustainability Disclosure & Corporate ReportingActive

ASEAN Environmental Information & Sustainability Disclosure Domain

ENFORCEMENT TIMELINE

Reporting obligations under phased application

Enforcement: Reporting obligations under phased application

Overview

A process regulatory system prescribing environmental and emission information disclosure and reporting obligations, primarily for listed companies and businesses subject to resource sustainability acts (e.g., Singapore's RSA).

Enforcement Timeline

2025: Compliance audit for the initial packaging data and waste reduction plan reporting under Singapore's RSA.

2026: Expansion of mandatory ESG disclosure frameworks in Malaysia and Thailand.

Related Regulations / Topics

Indonesia Financial Services Authority Sustainability Reporting Requirements

This is a scheme operated by the Financial Services Authority (OJK) under POJK 51/2017. It requires financial institutions and major listed and large-scale enterprises to regularly prepare sustainability reports and report on their alignment with sustainable finance targets.

Malaysia Bursa Malaysia Sustainability Reporting Requirements

This is a disclosure requirement operated by Bursa Malaysia under its listing rules. It requires listed companies to report on ESG information, greenhouse gas emissions, and climate risk management as part of sustainability reporting.

Philippines Sustainability Reporting Guidelines

These are guidelines issued by the Securities and Exchange Commission of the Philippines (SEC Philippines) for listed companies. They require annual disclosure of ESG data relating to environmental and social responsibility and climate-related risks.

Singapore Resource Sustainability Act — Mandatory Packaging Reporting

This is a requirement operated by the National Environment Agency (NEA), requiring manufacturers and distributors above a certain revenue scale to submit data on the weight and materials of packaging used, together with an annual reduction plan.

Singapore Sustainability Reporting Requirements

These are sustainability disclosure requirements applied to listed companies by the Singapore Exchange Regulation (SGX RegCo). A transition is underway toward disclosure aligned with climate-related financial information (TCFD) and ISSB (IFRS S1/S2) standards.

Thailand Sustainability Reporting Framework

This is an ESG information disclosure system operated by the Securities and Exchange Commission of Thailand (SEC Thailand) based on "Form 56-1 One Report." It sets out integrated sustainability reporting and governance disclosure requirements for listed companies.

Vietnam Sustainability Disclosure Framework

This is a disclosure framework led by the State Securities Commission of Vietnam (SSC). Procedures are underway to recommend and mandate, primarily for listed companies, the disclosure of environmental impact data and sustainability initiative information.

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Business Impact

Target companies must quantitatively aggregate packaging material and energy data, report periodically to authorities, and link disclosures to financial reporting.