The Shift to Mandatory ESG Reporting in Southeast Asia: Singapore, Malaysia, and Thailand

Introduction Environmental, Social, and Governance (ESG) has become a critical concept in contemporary corporate governance and financial regulation. The ESG compliance in Southeast Asia region is now no longer limited to voluntary corporate social responsibility, throughout the region the regulators are now moving towards for adopting the more strict and mandatory disclosure framework. Gradually, the market regulators began to recognise the importance of ESG regulations that they are not...