Board Responsibility and Sustainability-Related Disclosure in Asia

By OECD

Company boards play an important role in overseeing sustainability-related disclosure. This report examines how boards in eight Asian economies (China, Hong Kong (China), India, Indonesia, Japan, Korea, Singapore and Viet Nam) oversee sustainability-related disclosures and the legal and regulatory frameworks that shape sustainability reporting. It highlights growing alignment with global standards, as well as diversity in the enforcement of directors' duties, and identifies policy priorities to strengthen sustainability-related governance and transparency.

• Format: Paperback
• Language: English
• ISBN: 9264631798
• ISBN13: 9789264631793
• Release Date: November 2025
• Publisher: OECD
• Length: 58 Pages
• Weight: 0.34 lbs.
• Dimensions: 0.1" x 8.3" x 11.0"