The writer is head of public policy Asia at the World Benchmarking Alliance
Developments in corporate reporting initiatives in Asia signify more than a fleeting change, they mark a profound transformation in the business environment. However, as the EU proceeds with the implementation of its Corporate Sustainability Reporting Directive, and the US looks to advance the Securities and Exchange Commission’s climate disclosure rules, there is a perception that the only significant discussions on corporate reporting are taking place within the EU and the US.