Australia's ASRS, Hong Kong's HKEX climate rules, Japan's SSBJ, Singapore's SGX disclosures, New Zealand's NZ CS — all ISSB-aligned, all phased in, all different. ESGFlux tracks them in one feed.
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From the largest issuers to mid-cap reliefs — across listing rules, prudential, and corporate law.
Mandatory climate-related financial disclosures phased in by group size: Group 1 (largest) FY 2024–25, Group 2 FY 2026–27, Group 3 FY 2027–28. AASB S1/S2 closely tracks ISSB IFRS S1/S2 with Australian-specific modifications.
HKEX Listing Rules require ISSB-aligned climate disclosures for Main Board issuers — Phase 1 (Hang Seng Composite LargeCap) for FY 2025, Phase 2 (other Main Board issuers) for FY 2026 with comply-or-explain reliefs.
The Sustainability Standards Board of Japan finalised Japan-specific application of IFRS S1 and S2. Anticipated phased mandatory application for Prime Market issuers from FY 2025 onwards subject to FSA/JPX rule changes.
SGX-listed issuers in financials, agriculture, energy and materials are subject to ISSB-aligned climate disclosure rules. MAS environmental risk management guidelines apply across banks, insurers, and asset managers.
Bursa Main Market and ACE Market issuers report against the Bursa Sustainability Reporting Guide. SC Malaysia FRS adoption of ISSB standards under consultation.
Aotearoa New Zealand Climate Standards (NZ CS 1, 2, 3) are mandatory for Climate Reporting Entities — large listed issuers, banks, insurers, and managed investment scheme managers — for accounting periods from January 2023.
EU regulators co-ordinate. APAC regulators don't. Same baseline framework, six different application paths.
Australia, Hong Kong, Japan, Singapore, and New Zealand all base their frameworks on ISSB IFRS S1 and S2 — but each adds local modifications, phased timelines, and reliefs. Treating them as one is a fast route to non-compliance.
AASB, HKEX, SSBJ, SGX, Bursa, XRB — six different standard-setters issuing guidance on different cadences in different languages. We aggregate and translate where needed.
Multinationals consolidating CSRD or UK SDS reporting still need to track APAC local rules where they have listed subsidiaries or significant operations. ESGFlux Professional plan covers up to 3 jurisdictions; Enterprise covers all.
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