ESG

Posts of ESG

Japan’s Consumer Affairs Agency Publishes First “Environmental Label Fact‑Finding Report” in 25 Years

Presents Approach under the Act against Unjustifiable Premiums and Misleading Representations to Prevent Greenwashing

ESG Climate Change Product Designs

14 September 2026

Japan

On August 20, 2026, Japan’s Consumer Affairs Agency released the Environmental Label Fact‑Finding Report, which examines how businesses use environmental claims from the perspective of the Act against Unjustifiable Premiums …

Philippines Issues Guidelines on the Prevention of Violence and Harassment in the Workplace

ESG Occupational Safety and Health

9 September 2026

Philippines

On July 31, 2026, the Philippine Department of Labor and Employment (DOLE) issued Department Order No. 259-26: Guidelines on the Prevention and Elimination of Violence and Harassment in the Workplace. …

Singapore Proposes Climate Disclosure Standards, Opens Public Consultation

Draft ESG Climate Change Other Law/Regulations

4 September 2026

Singapore

On July 27, 2026, the Interim Sustainability Standards Committee (Interim SSC) of the Singapore Accounting and Corporate Regulatory Authority (ACRA) launched a public consultation on the Singapore Sustainability Disclosure Standards …

China Unveils 15th Five-Year Plan for Climate Change Response

Policy Targets F-Gas Restrictions, Nitrous Oxide Controls, and Product Carbon Footprints

ESG Climate Change Ozone Depletion Other Law/Regulations Industrial Chemicals

2 September 2026

China

On July 24, 2026, China’s Ministry of Ecology and Environment (MEE), together with 18 other central government agencies, released the 15th Five-Year Plan for Climate Change Response. The plan outlines …

China Tightens Controls on Industrial Wastewater Discharges

Joint Inter-Agency Notice Aims to Protect Agricultural Irrigation Water Security

ESG Other Law/Regulations Industrial Chemicals

1 September 2026

China

On July 28, 2026, China’s Ministry of Ecology and Environment (MEE), together with the Ministry of Industry and Information Technology (MIIT) and six other central government agencies, jointly issued the …

Japan’s Ministry of the Environment Publishes 2026 Sustainable Finance Guidelines

Preventing Greenwashing Through Alignment with International Principles

ESG

28 August 2026

Japan

On August 7, 2026, Japan’s Ministry of the Environment (MOE) published “the Green Bond Guidelines and Sustainability‑Linked Bond Guidelines (2026 Edition)” and “the Green Loan and Sustainability‑Linked Loan Guidelines (2026 …

China Repeals 176 Regulatory Documents Ahead of Eco-Environmental Code Implementation

MEE and Local Governments Update Rules to Align with New Code

Biodiversity ESG Circular Economy Environmental Basic Law Chemical Substances (Factory) Wastes (Factory) Water Air Soil Noise Occupational Safety and Health Greenhouse gas(GHG) Environmental Management EEE Industrial Chemicals Plastics

24 August 2026

China

On July 31, 2026, China’s Ministry of Ecology and Environment (MEE) issued an official announcement repealing 176 normative regulatory documents, including the Announcement on the Promulgation of the Administrative Measures …

China Unveils 15th Five-Year Plan for Renewable Energy

Policy Targets Massive Capacity Expansion and Reliable Energy Substitution by 2030

ESG Energy Climate Change Other Law/Regulations

19 August 2026

China

On July 6, 2026, China’s National Development and Reform Commission (NDRC) and the National Energy Administration (NEA) jointly released the 15th Five-Year Plan for Renewable Energy Development.

China Launches National Zero-Carbon Factory Initiative

MIIT Outlines Criteria and Metrics for Zero-Carbon Manufacturing and Computing Infrastructure

GHS ESG Energy Climate Change Regulations for Factory

17 August 2026

China

On July 22, 2026, China’s Ministry of Industry and Information Technology (MIIT) released the National Zero-Carbon Factory Construction Plan. Formulated to support China’s broader carbon peaking and carbon neutrality goals …

India Prohibits the Import of Goods Produced Using Forced Labour

ESG Occupational Safety and Health

7 August 2026

India

On July 13, 2026, the Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry of India, issued a notification amending the Foreign Trade Policy (FTP) 2023 …

Philippines Proposes Sustainability Reporting Standards for Banks

Draft Rules Set Phased Adoption of PFRS S1, S2

ESG Draft Environmental Management

29 July 2026

Philippines

On May 15, 2026, the Bangko Sentral ng Pilipinas (BSP) published the Explanatory Note on the Proposed Guidelines on the Adoption of the Philippine Financial Reporting Standards S1 and S2 …

China’s State Council Releases the 15th Five-Year Carbon Peaking Action Plan

Outlining Measures to Accelerate Industrial Green and Low-Carbon Transformation and Zero-Carbon Factory Construction

Eco-Friendly Vehicle ESG Energy Climate Change Other Law/Regulations

29 July 2026

China

On July 5, 2026, China’s State Council released the 15th Five-Year Carbon Peaking Action Plan. This plan serves as a crucial strategic roadmap for the Chinese government to ensure the …

China Mandates Minimum Renewable Energy Consumption Targets

Implementation of the Renewable Electricity Consumption Responsibility Weight System

ESG Energy Climate Change Environmental Basic Law

23 July 2026

China

On June 5, 2026, China’s National Development and Reform Commission (NDRC) and other relevant authorities promulgated the Implementation Measures for Minimum Share Targets for Renewable Energy Consumption and the Renewable …

China Releases “15th Five-Year Plan for the Construction of a New Energy System”

Aims to Promote the Proliferation of Clean, Low-Carbon New Energy

Eco-Friendly Vehicle ESG Climate Change Other Law/Regulations Automobiles

21 July 2026

China

On June 13, 2026, China’s National Development and Reform Commission (NDRC) and other relevant authorities released the 15th Five-Year Plan for the Construction of a New Energy System. This plan …

CDP Establishes Advisory Board to Integrate Environmental Data into Economic Models

ESG Climate Change Greenhouse gas(GHG)

14 July 2026

Global

On June 22, 2026, the international non-profit organization CDP established the “CDP Earth-Positive Economics Advisory Board” with the aim of integrating corporate sustainability and resilience data into mainstream economic models …

SBTi Releases Corporate Net‑Zero Standard Version 2.0, Signaling a Shift from Target Setting to Implementation

Biodiversity ESG Climate Change

24 June 2026

Global

On June 11, 2026, the Science Based Targets Initiative (SBTi), an organization that evaluates corporate climate targets, released the Corporate Net‑Zero Standard Version 2.0. To date, SBTi has supported target …

WBCSD Calls for an Integrated Climate–Nature–Society Approach to Unlock Business Value

Biodiversity ESG Climate Change

22 June 2026

Global

The World Business Council for Sustainable Development (WBCSD) published a report on May 13, 2026, outlining the advancement of sustainability strategies that integrate climate, nature, and social issues. The report …

WRI and Partners Begin Developing “Water Scopes 1–3” to Standardize Corporate Water‑Risk Assessment

ESG Water

17 June 2026

Global

On April 30, 2026, the World Resources Institute (WRI) announced that it would jointly develop “Water Scopes 1–3,” a standardized guidance framework for measuring and managing corporate water risks across …

OECD Publishes Workshop Report on Selection of Safe and Sustainable Chemicals

ESG Circular Economy Climate Change Chemical Substances (Products) Industrial Chemicals

10 June 2026

Global

On May 20, 2026, the Organisation for Economic Co‑operation and Development (OECD) Environment Directorate’s Chemicals and Biotechnology Committee released “Risk Management Series No. 85,” a report summarizing the OECD workshop …

TISFD Releases Draft Disclosure Framework to Enhance Visibility of Corporate Risks Related to People and Inequality

ESG

9 June 2026

Global

TISFD (Taskforce on Inequality and Social‑related Financial Disclosures) has released the first draft of a framework designed to help companies and financial institutions identify and report their impacts,

SBTi’s 2026–2030 Strategy: From Ambition‑Setter to Transformation Partner

ESG Climate Change Greenhouse gas(GHG)

5 June 2026

Global

The Science Based Targets Initiative (SBTi), an international framework for assessing corporate decarbonization targets, announced its 2026–2030 strategy on May 21, 2026. SBTi signaled its intention to shift its role …

CDP Reports Nearly US$1 Trillion in Projected Global Economic Losses from Extreme Weather

ESG Climate Change

4 June 2026

Global

On May 12, 2026, CDP, the international nonprofit that operates a global environmental disclosure system, released its latest analysis of the financial impacts of extreme weather on the world economy. …

Highlight Report

Japan’s New Action Plan for Biodiversity Recovery Through Proper Chemical Management

Biodiversity ESG Climate Change

3 June 2026

Japan

On March 30, 2026, Japan’s Ministry of the Environment (MOE) released “the Action Plan for Chemical Management to Promote Nature Positive, Ver. 1.0”. In recent years, biodiversity loss, climate change, …

Singapore Issues TR 149:2026 Guide for Environmental Sustainability Excellence

ESG Water Greenhouse gas(GHG) Environmental Management

2 June 2026

Singapore

On May 21, 2026, Enterprise Singapore (EnterpriseSG) released TR 149:2026 Specification for Organisations to Progress Towards Environmental Sustainability Excellence. This technical reference provides a framework to help organizations understand their …

All-China Environmental Federation Releases Voluntary Standard “Evaluation Criteria for Corporate ESG Practitioners”

ESG Environmental Management

21 May 2026

China

On April 13, 2026, the All-China Environmental Federation (ACEF) released the voluntary standard Evaluation Criteria for Corporate Environmental, Social, and Governance (ESG) Practitioners (T/ACEF 274-2026). These criteria provide objective indicators …

WBCSD Highlights Twenty Interlinked Risks to Sustainability, Led by Short-Termism

ESG

20 May 2026

Global

On April 15, 2026, the World Business Council for Sustainable Development (WBCSD) and global consulting firm KPMG released a joint report, “Safeguarding Sustainability”, identifying twenty interrelated risks that threaten corporate …

Malaysia Proposes Amendments on Sustainability Disclosures

Scope 1&2 GHG Emission Disclosures for Non-Listed Companies after 2028

ESG Environmental Management

19 May 2026

Malaysia

Malaysia has proposed an amendment to the Companies Act 2016 on April 30, 2026, along with a public comment period until June 2.

Indonesia Publishes Standard for Psychosocial Questionnaire at Workplace

ESG Occupational Safety and Health

14 May 2026

Indonesia

The National Standardization Agency of Indonesia published the “SNI 9437:2026 Guidelines for Questionnaire Surveys of Psychosocial Factors in the Workplace” on March 10, 2026.

WBCSD’s Framework for Financial Quantification of Sustainability: Turning Forecasts into Evidence

ESG

28 April 2026

Global

On March 19, 2026, the World Business Council for Sustainable Development (WBCSD) released practical guidelines for verifying, on an ex-post basis, the financial outcomes that sustainability initiatives have delivered for …

WBCSD Identifies Nine Misconceptions About “Just Transition,” Warning That Companies Risk Overlooking Impacts on Workers and Communities

ESG

19 March 2026

Global

The World Business Council for Sustainable Development (WBCSD) issued a news release dated February 19, 2026, outlining nine common misconceptions that companies tend to hold when addressing “Just Transition.” Just …

Philippine SEC Starts Mandatory Reporting on Sustainability

ESG Other Law/Regulations

20 February 2026

Philippines

On December 23, 2025, the Philippine Securities and Exchange Commission (SEC) issued Memorandum Circular (MC) No. 16, Series of 2025: Adoption of Philippine Financial Reporting Standards (PFRS) on Sustainability Disclosures …

China’s Ministry of Finance Publishes Climate Related Disclosure Standard for Corporate Sustainability Reporting

ESG Climate Change Greenhouse gas(GHG)

2 February 2026

China

On December 19, 2025, nine central government bodies—including the Ministry of Finance and the Ministry of Ecology and Environment—jointly issued the Corporate Sustainability Disclosure Standard No. 1 – Climate (Trial). …

Philippines Releases Draft Guidelines on Application of Disclosure Standards for Sustainability Reports

ESG Other Law/Regulations

25 September 2025

Philippines

On July 30, 2025, the Philippine Securities and Exchange Commission (SEC) released a draft memorandum circular (MC) outlining the application of the Philippine Financial Reporting Standards (PFRS) to sustainability reports …

Sarawak, Malaysia, Releases “Sustainability Blueprint 2030”

Biodiversity ESG Circular Economy Energy Climate Change

14 July 2025

Malaysia

On May 29, 2025, the Malaysian state of Sarawak launched the Sarawak Sustainability Blueprint 2030, a long-term strategy for a comprehensive transition to a green economy. The blueprint outlines the …

Malaysia Introduces Tax Deduction Incentive for Companies Engaging in ESG Reporting

ESG Environmental Management

9 July 2025

Malaysia

Malaysia has introduced the “Income Tax (Deduction for Expenditure in relation to Environmental Preservation, Social and Governance) Rules 2025” on June 23, 2025. The rules seeks to provides for an …

Chinese organization publishes draft group standard for corporate ESG disclosure

Draft ESG Other Law/Regulations

3 June 2025

China

On April 25, 2025, All-China Environment Federation, a Chinese non-profit organization, published a draft group standard called the Guidance on Corporate Environmental, Social, Governance (ESG) Information Disclosure. The federation seeks …

India Relaxes Third-Party Assurance and Value Chain Disclosure Obligations in Sustainability Report BRSR

ESG Other Law/Regulations

25 April 2025

India

On March 28, 2025, the Securities and Exchange Board of India (SEBI) issued a circular revising disclosure requirements for the Business Responsibility and Sustainability Report (BRSR). The revisions, effective immediately, …

The Australian Competition and Consumer Commission (ACCC) Publishes Guide to Sustainability Collaboration for Businesses

ESG Other Law/Regulations

10 March 2025

Australia

On December 18, 2024, the Australian Competition and Consumer Commission (ACCC) released a guide titled “Sustainability collaborations and Australian competition law.” The guide is designed to assist companies and other …

Hong Kong government launches roadmap on sustainability disclosure

ESG Other Law/Regulations

7 February 2025

*Hong Kong

On December 10, 2024, the Hong Kong government launches the Roadmap on Sustainability Disclosure. According to the roadmap, Hong Kong government plans adopt the International Financial Reporting Standards-Sustainability Disclosure Standards …

India Delays ESG Disclosures for Value Chain in Sustainability Report Till FY2025-26

ESG Other Law/Regulations

24 January 2025

India

According to a Securities and Exchange Board of India’s board meeting press release on December 18,2024 , relaxations were made for the ESG disclosures under the Business Responsibility and Sustainability …

All-China Environment Federation issued draft guidance on corporate ESG evaluation

ESG Other Law/Regulations

24 October 2024

China

On September 24, 2024, the All-China Environment Federation released a draft group standard “Guidance on corporate environment, society and governance (ESG) evaluation” and started to collect comments. The group standard …

Taiwan issues guidelines on carbon neutrality declaration

ESG Climate Change

21 October 2024

*Taiwan

On September 26, 2024, the Environment Ministry of Taiwan issued “Guidelines for carbon neutrality declarations by companies”. Although the Guideline is not mandatory, companies are encouraged to use it as …

Beijing issues first local ESG implementation plan

ESG Other Law/Regulations

9 July 2024

China

Close on the heels of the Shanghai Stock Exchange (SSE), Shenzhen Stock Exchange (SZSE) and Beijing Stock Exchange (BSE) issuing sustainability reports guidelines for listed companies, the Beijing Municipal Government …

China issues draft of corporate sustainability disclosure standards

To establish a nationwide unified sustainability disclosure system

ESG Other Law/Regulations

1 July 2024

China

On May 22, 2024, the China’s Ministry of Finance released a draft named “Corporate sustainability disclosure standards: Basic principles” and started soliciting comments. The deadline for comments is June 24, …

Beijing issues action plan to promote ESG management system

ESG

13 June 2024

China

On May 15, 2024, the Beijing Municipal Commission of Development and Reform released the draft of the “Implementation plan for promoting high-quality development of the environmental, social and governance (ESG) …

China’s major stock exchanges issue ESG report guidelines

ESG Other Law/Regulations

27 May 2024

China

On April 12, 2024, the Shanghai Stock Exchange (SSE), Shenzhen Stock Exchange (SZSE) and Beijing Stock Exchange (BSE) published guidelines for sustainability reports by listed companies. These set out requirements …

Malaysia Publishes Industrial Standard on ESG Reporting Rules

ESG Environmental Management

19 April 2024

Malaysia

On February 9, 2024, a Malaysian industrial standard, “SIRIM 56:2024 Environmental, Social and Governance (ESG) – Reporting” was published. Environmental, Social and Governance (ESG) Reporting is a means for companies …

Singapore mandates climate-related disclosures for large companies starting from fiscal 2025

ESG Climate Change Other Law/Regulations

1 April 2024

Singapore

Following the announcement by the second Finance Minister of the introduction of mandatory climate-related disclosures for listed companies and large unlisted companies at the Ministry of Finance’s Budget Committee in …

Malaysia Publishes ESG Guide for MSMEs

ESG Environmental Management

27 March 2024

Malaysia

Malaysia’s micro, small and medium enterprises(MSMEs) development agency SME Corp has released on February 5, 2024, a quick guide on environmental, social, and governance (ESG) for MSMEs. ESG has been …

Singapore announces findings from latest sustainability report for FY 2022

First to investigate climate-related information disclosure status

ESG Climate Change

8 February 2024

Singapore

On November 23, 2023, the Singapore Exchange (SGX) released the results of a survey on sustainability reports conducted every two years by the Singapore Exchange Regulation (SGX RegCo), the regulatory …

Monetary Authority of Singapore launches digital platform to simplify corporate ESG data collection and reporting

ESG

5 January 2024

Singapore

On November 16, 2023, the Monetary Authority of Singapore (MAS) launched Gprnt (Greenprint), an integrated digital platform created in collaboration with industry to simplify corporate ESG (Environmental, Social, Governance) data …

Malaysian Stock Exchange Encourages Listed Companies to Adhere to Sustainability Reporting Requirements with Introduction of Illustrative Sustainability Report

ESG

22 December 2023

Malaysia

On September 20, 2023, the Malaysian Stock Exchange ( Bursa Malaysia) released the Illustrative Sustainability Report (ISR) as additional guidance material on enhanced sustainability reporting requirements. ISR is an innovative …

Malaysia announces ESG framework for manufacturing, including small and medium-sized enterprises

Assessment tool for practical ESG, guide for preparing reports, etc.

ESG

6 November 2023

Malaysia

On October 2, 2023, the Malaysian Ministry of Investment, Trade and Industry (MITI) announced the i-ESG Framework, a framework for environmental, social, and governance (ESG) for manufacturing. The “Push for …

Malaysia publishes industrial standard on ESG management systems

ESG Other Law/Regulations

13 October 2023

Malaysia

On August 11, 2023, a Malaysian industrial standard, “SIRIM 55:2023 Environmental, Social and Governance management systems – Requirements with guidance” has been published in the SIRIM website. This standard provides …

Singapore Solicits Opinions on Strengthening Climate-related Disclosure Obligations

Expanded to Large Unlisted Companies

Draft ESG Other Law/Regulations

26 July 2023

Singapore

On July 6, 2023, the Singapore Exchange Regulation (SGX RegCo), the regulatory arm of Singapore’s Accounting and Corporate Regulatory Authority (ACRA) and the Singapore Exchange (SGX), published a proposal to …

Malaysia mandates directors of listed companies to participate in sustainability training

ESG Other Law/Regulations

6 July 2023

Malaysia

On June 6, 2023, the Securities Commission Malaysia and Bursa Malaysia announced Part II “LIP: Leading for Impact” of the Mandatory Accreditation Program (hereinafter referred to as “the Program”).

Korea Financial Services Commission to start mandatory ESG reports disclosure in 2025

ESG

14 January 2021

South Korea

On January 14, 2021, the Financial Services Commission (hereinafter “the Commission”) of South Korea announced that it planned to mandate companies listed in KOSPI to disclose their environmental, social and …

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