Understanding sustainability reporting requirements globally and across Asia Pacific, and insights on the journey to date.

While the world continues to battle the pressing environmental, social and governance (ESG) issues at hand, there has been an increasing call for the 'harmonisation' of sustainability reporting standards for enhanced transparency from investors, regulators and other stakeholders.

PwC's second edition of the Sustainability Counts report provides our analysis of the study conducted with National University of Singapore Centre for Governance and Sustainability on the state of sustainability reporting landscape in Asia Pacific and salient trends on the adoption and implementation of various sustainability reporting frameworks and standards.

Scope of study

• Focuses on the top 50-listed companies by market capitalisation across 14 jurisdictions in Asia Pacific, namely: Australia, China, Hong Kong SAR, India, Indonesia, Japan, Malaysia, New Zealand, Philippines, Singapore, South Korea, Taiwan, Thailand and Vietnam.

• A total of 700 listed companies were studied spanning 11 industries.

• Analysed against common sustainability reporting attributes based on the principles of Global Reporting Initiative (GRI) and Task Force on Climate-Related Financial Disclosures (TCFD).

Read the full report here