东盟可持续发展报告：当前发展概述

About this report. This report provides an overview of sustainability reporting developments in theAssociation of Southeast Asian Nations (ASEAN). There’s particular emphasis onadvancements since the International Sustainability Standards Board (ISSB) launchedits inaugural standards – and the subsequent regulatory initiatives related to this bymarkets in ASEAN. About ACCA. We are ACCA (the Association of Chartered Certified Accountants),a globally recognised professional accountancy body providingqualifications and advancing standards in accountancy worldwide. Our findings are primarily based on desktop research, drawing from ACCA’s publishedresearch as well as secondary research reports and analyses up to 17 June 2025. Itshould be noted that developments in sustainability reporting – globally and in othermajor jurisdictions both within and outside of ASEAN– continue to be dynamic, withfurther changes anticipated. Founded in 1904 to widen access to the accountancy profession,we’ve long championed inclusion and today proudly support a diversecommunity of over252,500members and526,000future membersin180countries. Our forward-looking qualifications, continuous learning and insightsare respected and valued by employers in every sector. They equipindividualswith the business and finance expertise and ethicaljudgment to create, protect, and report the sustainable value deliveredby organisations and economies. ACCAcontinues to closely monitor global developments and,where applicable,contributes views to influence policymaking and standard-setting – aligning with ourambition to lead the accountancy profession in a transforming world. This includesexerting a pragmatic and positive approach to the development of connected financialand sustainability reporting worldwide. Guidedby our purpose and values,our vision is to developtheaccountancy profession the world needs.Partnering withpolicymakers,standard setters,the donor community,educatorsand other accountancy bodies, we’re strengthening and building aprofession that drives a sustainable future for all. The findings and recommendations in our report are intended for: policymakers, standard-setters, regulators, and professional accountancy bodies in ASEAN and beyond; as wellas businesses with operations in ASEAN and those for which a key part of their valuechain is in ASEAN, to understand the current state of sustainable reporting developmentin the region. This report is not intended for commercial decision-making purposes. Find out more ataccaglobal.com Author. Sharath Martin, Senior Policy Consultant, ACCA Asia Pacific We also acknowledge and thankHsiao Mei Chow, Head ofCorporate Reporting Insights – Sustainability, ACCA, and other ACCAPolicy and Insights and Public Affairs colleagues who providedfeedback and useful comments in the production of this research. Foreword. Contents. TheASEAN 2045: Our Shared Futureframework charts the region’s future direction over thenext two decades – articulating aspirations towards realising a resilient, innovative, dynamic,and people-centred ASEAN Community by 2045. The region envisions being: 1.1Sustainability in ASEAN – key highlights71.2Drivers of international sustainability reporting8 Building trust in sustainability-related information is not agiven. ASEAN will need to invest significantly in capacitybuilding in order to produce skilled professionals – aswell as the design and implementation of enablingframeworks that result in high quality sustainability-relatedinformation. This is fundamental, as such information willbe increasingly critical towards sound decision-making byboth policymakers and business leaders. ■ a single and future-ready economy■ anchored on sustainable growth and good governance■ empowered by advanced technologies■ responsive to emerging opportunities. 2.Global sustainability reporting landscape11 Pulkit AbrolDirector, ACCA Asia PacificPulkit.Abrol@accaglobal.com In line with ASEAN’s strong sustainability agenda, ourreport provides a timely overview of the region’s evolvingsustainability reporting landscape. As global expectationson sustainability-related transparency continue torise, progressive and coherent sustainability reportingframeworks are no longer optional – they are essential. The ASEAN Business Advisory Council (ASEAN-BAC)Malaysia Chapter is committed to advancing practicalpolicy advocacy that strengthens regional stability,prosperity and economic integration. ACCA and ASEAN-BAC are proud to collaborate and support ASEAN asit progresses along its sustainability reporting journeytowards building a more resilient, innovative, dynamic,and people-centred economy of the future Encouragingly, ASEAN member states – Indonesia,Malaysia, Philippines, Singapore and Thailand – accountfor approximately 85% of regional GDP and have alreadysignalled their intention to align with the IFRS SustainabilityDisclosure Standards developed by the ISSB. Thisrepresents a critical step toward