LSEG：2024亚太地区ISSB法规和披露情况分析报告（英文版）（26页）.pdf

1、State of ISSB Regulations and Disclosures in APAC LSEG market insights and solutions for enabling ISSB implementation Authors:Alexis Rocamora,Sustainable Finance and Investment Lead,APAC Libby Low,Business Analyst,Sustainable Finance and Investment,APAC Reviewers:Julien Blanc,Head of Climate Solutio

2、ns Joe Whyte,Innovation Product Manager State of ISSB regulations and disclosures in APAC 2 Contents Executive summary _ 3 Climate-related financial disclosures and ISSB standards _ 5 The rise of climate-related financial disclosures _ 5 ISSB standards adoption,consolidation,interoperability and inc

3、orporation _ 5 Regulatory landscape of climate disclosures and ISSB alignment in APAC_ 8 Regulation classification methodology _ 8 Climate disclosure regulations and ISSB alignment in APAC _ 8 ISSB disclosure rates in APAC _ 10 Mapping methodology between ISSB requirements and LSEG indicators _ 10 I

4、SSB disclosure trends on global,regional and industry levels _ 11 ISSB disclosure trends at indicator level in the APAC region _ 12 LSEG Data and Analytics solutions for ISSB implementation _ 15 LSEG Climate Transition Data climate metrics to assess corporate data on key ISSB requirements _ 15 LSEG

5、Sustainability Intelligence corporate solution for ISSB aligned disclosures _ 17 Appendix _ 19 List of sustainability and climate disclosure regulations in APAC _ 19 List of selected LSEG climate indicators mapped with ISSB S2 indicators _ 23 Number of companies in research universe by region and AP

6、AC sub-region _ 25 Overall APAC average ISSB disclosure rates and number of disclosed indicators _ 25 State of ISSB regulations and disclosures in APAC 3 Executive summary With the two inaugural standards from the International Financial Reporting Standards(IFRS)Foundations International Sustainabil