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Corporate Sustainability Reporting in Emerging Asia: Trends, Practices, and Implications for Investors

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Abstract

Environmental trends, such as deforestation, water scarcity, and climate change are accelerating, and in many cases, worsening, in emerging Asian economies. Environmental and social risks facing companies include physical damage to company assets, competition for increasingly scarce natural resources, and higher costs for key inputs such as water and energy. Consequently, environmental trends will pose financially material risks to companies operating in the emerging Asia region and pose important challenges to both traditional and ESG (environment, social, governance) investors. This paper analyzes the corporate sustainability reporting of the ten largest publicly-traded companies in six emerging South and South East Asia economies (India, Indonesia, Malaysia, Philippines, Thailand and Vietnam) and highlights these trends and practices have for investors.

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