ESG Disclosures in Asia Pacific

Piotr Zembrowski, CFA    Piotr Zembrowski, CFA, Mary Leung, CFA
04 Aug 2019
Categories: Investment Management, ESG, Regulation, Regulatory changes

Country or region: India, Japan, Singapore, Thailand, Australia, China, Hong Kong SAR

Summary:
ESG disclosures by listed companies are an integral tool for investors who integrate ESG into their process. How are regulators and exchanges in Asia Pacific shaping their ESG disclosure regimes to meet investors' needs?


Abstract

In recent years, the integration of material environmental, social, and governance (ESG) factors into the investment management process has attracted increasing attention. This attention is the result of the growing recognition of the impact that material ESG factors have on the long-term prospects and sustainability of a listed company. An increasing number of investors accept that an evaluation of an investment opportunity (be it equity or fixed income) is not complete without proper appreciation and analysis of these factors.

To facilitate such analyses, investors need ready access to high-quality, comparable, relevant ESG information, which is not always available. As a result, listed companies have been under increasing pressure to report more and better data. This issue also has appeared on the radar of governments, regulators, and other standard setters (such as stock exchanges), who are driving changes in reporting and disclosures by listed companies through policies, regulations, and guidelines.

The report is designed to keep stakeholders abreast of the latest developments and regional trends in disclosure regimes. In addition to an overview of regulations, we look at opportunities and challenges for various stakeholder groups. We make observations and provide recommendations on how stakeholders may contribute to the development of more transparent and informative ESG disclosure practices in their market.
 



Date of original publication:

08/02/2019


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