Sustainable Development and ESG
The scope of sustainable development is broader than ESG. It is a blueprint for achieving global development and involves resource balance within and between generations. The United Nations has published 17 Sustainable Development Goals to encourage activities.
Both sustainable development and ESG involve environmental and social aspects, but ESG has been directly related to enterprises and is a standard for measuring financial, environmental and social performance. Sustainable development favors all global stakeholders.
Sustainable Disclosures
Sustainable disclosure is a core concern for global regulators in ESG development. Currently, IFRS S1 and IFRS S2 issued by the International Sustainable Development Standards Committee have become the basis for designating sustainable information disclosure policies in multiple jurisdictions worldwide.
Sustainable disclosure is primarily based on climate change, as climate change is a material issue in environmental factors. Subsequent regulators will formulate policies for areas such as biodiversity, water and supply chain.
ACCA Releases Recommendations for European Sustainable Finance Disclosure Regulation
Association of Chartered Certified Accountants (ACCA) releases recommendations for European Sustainable Finance Disclosure Regulation
AFME Releases 2025 Q1 ESG Financial Markets Report
Association for Financial Markets in Europe (AFME) releases 2025 Q1 ESG Financial Markets Report
United Nations Global Compact Releases Ocean Investment Protocol
United Nations Global Compact releases an ocean investment protocol aimed at providing stakeholders with guidance on sustainable ocean investments
ISSB Releases IFRS S2 Greenhouse Gas Emission Disclosure Requirements Education Material
International Sustainability Standards Board (ISSB) releases educational materials on IFRS S2 greenhouse gas emission disclosure requirements
Climate Bond Initiative Releases 2024 Global Sustainable Bond Market Report
Climate Bonds Initiative (CBI) releases 2024 Global Sustainable Bond Market Report
BNP Paribas Releases 2025 Institutional Investor ESG Survey Report
BNP Paribas releases 2025 Institutional Investor ESG Survey report
International Organization of Securities Commissions Releases Sustainable Bond Report
International Organization of Securities Commissions (IOSCO) releases sustainable bond report
Singapore Accounting and Corporate Regulatory Authority Releases Sustainability Reporting Body of Knowledge
Singapore Accounting and Corporate Regulatory Authority (ACRA) releases sustainability reporting body of knowledge