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.
ISSB Plans to Update IFRS Sustainability Taxonomy
International Sustainability Standards Board plans to update the IFRS sustainability taxonomy
Morningstar Releases 2026 Q2 Global Sustainable Fund Report
Morningstar releases 2026 Q2 Global Sustainable Fund Report, which aims to summarize the asset size, fund flows, and regulation changes
Climate Bond Initiative Releases Sustainable Panda Bond and Dim Sum Bond Report
Climate Bonds Initiative releases sustainable panda bond and Dim Sum bond report, aiming to summarize the development of sustainable bonds denominated in RMB
KPMG Releases Sustainability Valuation Gap Report
KPMG releases Sustainability Valuation Gap Report, aimed at analyzing the valuation gap
Climate Bond Initiative Releases 2026 Q1 Global Sustainable Bond Report
Climate Bonds Initiative releases 2026 Q1 Global Sustainable Bond Report, aimed at summarizing the development of the global sustainable bond market
Morningstar Releases Q1 2026 Global Sustainable Fund Report
Morningstar releases Q1 2026 global sustainable fund report, aimed at summarizing the development of the sustainable fund market
GRI and IFRS Release Joint Statement on Sustainable Reporting Standards
Global Reporting Initiative and International Financial Reporting Standards Foundation have issued a joint statement on sustainable reporting standards
KPMG Releases Sustainable Artificial Intelligence Report
KPMG releases a report on sustainable artificial intelligence, aimed at summarizing the role of sustainable artificial intelligence in business development