The Association of Southeast Asian Nations (ASEAN) Capital Markets Forum – a forum for capital market regulators in the 10 ASEAN jurisdictions – has published a simplified guide to ESG disclosures for SMEs in larger companies’ supply chains.
It sets out specific disclosures (categorised as ‘basic’, ‘intermediate’ and hard’) for reporting on environmental, social and governance topics in line with international disclosure standards.
Companies:ASEAN Capital Markets Forum
