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.

UK Financial Conduct Authority Releases Consultation on Sustainable Disclosure of Listed Companies
UK Financial Conduct Authority releases a consultation on sustainable disclosure of listed companies, aiming to adjust the existing sustainable disclosure framework to comply with ISSB international standards

NGFS Releases Central Bank Green Monetary Policy Report
Network for Greening the Financial System releases a report on central bank green monetary policy, aiming to build a comprehensive framework for green monetary policy operations

Hong Kong Monetary Authority Releases Sustainable Finance Taxonomy Phase 2A
Hong Kong Monetary Authority releases sustainable finance taxonomy phase 2A, aiming to expand the coverage of the original taxonomy and support the sustainable finance development in Hong Kong

Morningstar Releases 2025 Global Sustainable Fund Report
Morningstar released 2025 Global Sustainable Fund Report, which aims to summarize the asset size and cash flow of sustainable funds

US Sustainable Investment Forum Releases 2025 Sustainable Investment Trends Report
US Sustainable Investment Forum releases 2025 Sustainable Investment Trends Report, which aims to summarize the development of the US sustainable investment market and look forward to future trends

UK Sustainable Investment and Finance Association Releases Investor ESG Data Report
UK Sustainable Investment and Finance Association releases an investor ESG data report, aimed at understanding their use of sustainable data

Global Reporting Initiative Releases Sustainability Disclosure and Financial Performance Report
Global Reporting Initiative (GRI) releases sustainability disclosure and financial performance Report, aimed at analyzing the relationship between sustainability reporting and corporate financial performance

Morgan Stanley Releases 2025 Institutional Investors Sustainable Investment Report
Morgan Stanley Institute for Sustainable Investing releases 2025 Institutional Investors Sustainable Investment Report, which aims to summarize the sustainable investment perspectives
