ACCA-东盟可持续发展报告：当前发展概述（英）

Sustainability reporting in ASEAN: an overview of current developments.SUSTAINABILITY REPORTING IN ASEAN: AN OVERVIEW OF CURRENT DEVELOPMENTSAbout ACCA. We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries. Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies. Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.com2About this report.This report provides an overview of sustainability reporting developments in the Association of Southeast Asian Nations (ASEAN). There’s particular emphasis on advancements since the International Sustainability Standards Board (ISSB) launched its inaugural standards – and the subsequent regulatory initiatives related to this by markets in ASEAN. Our findings are primarily based on desktop research, drawing from ACCA’s published research as well as secondary research reports and analyses up to 17 June 2025. It should be noted that developments in sustainability reporting – globally and in other major jurisdictions both within and outside of ASEAN – continue to be dynamic, with further changes anticipated. ACCA continues to closely monitor global developments and, where applicable, contributes views to influence policymaking and standard-setting – aligning with our ambition to lead the accountancy profession in a transforming world. This includes exerting a pragmatic and positive approach to the development of connected financial and sustainability reporting worldwide.The findings and recommendations in our report are intended for: policymakers, standard-setters, regulators, and professional accountancy bodies in ASEAN and beyond; as well as businesses with operations in ASEAN and those for which a key part of their value chain is in ASEAN, to understand the current state of sustainable reporting development in the region. This report is not intended for commercial decision-making purposes.Author.Sharath Martin, Senior Policy Consultant, ACCA Asia Pacific We also acknowledge and thank Hsiao Mei Chow, Head of Corporate Reporting Insights – Sustainability, ACCA, and other ACCA Policy and Insights and Public Affairs colleagues who provided feedback and useful co