The Business Times
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Why more sustainability disclosures doesn’t mean greater insight into businesses

Business leaders and investors need to ask whether sustainability data is actually influencing decisions

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    • The next era of sustainability reporting is about making disclosure credible, financially connected and useful enough to change decisions.
    • The next era of sustainability reporting is about making disclosure credible, financially connected and useful enough to change decisions. PHOTO: BT FILE

    Tina Thomas

    Published Thu, Sep 3, 2026 · 07:00 AM

    SUSTAINABILITY reporting in Asia has cleared its first major hurdle.

    Companies are disclosing more information, regulators are raising expectations, and frameworks – such as those from the International Sustainability Standards Board (ISSB) – are bringing greater structure and consistency to the market.

    But is this changing business decisions?

    AsiaClimate policyESGSustainability reporting

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