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18/05/2026
ACCA was delighted to participate in the EU-ASEAN Sustainability Summit in Cebu, Philippines on 7th May, sharing the latest findings on sustainability reporting progress across the region.
Presenting an update to our 2025 ASEAN sustainability reporting research, the message was broadly positive: several ASEAN states are making real progress toward full ISSB implementation, aligning the bulk of regional GDP under a common standard.
But two risks remain on the radar:
→ Capacity constraints — the profession needs to build skills at pace with regulatory developments
→ Commitment gaps — a number of ASEAN states are yet to formally align with ISSB
ACCA then hosted a panel discussion that sharpened the picture further. Panellists urged coordinated public-private action to unblock the bottlenecks holding implementation back. There was also strong consensus that the whole of ASEAN needs to coalesce around a common ISSB baseline. A 'two speed' ASEAN approach to key regulatory standards would undermine the region's broader integration ambitions.
Explore our latest thinking and resources below:
📊Sustainability Reporting in ASEAN (2025): https://shorturl.at/Adx3g
📋ACCA's Recommendations for ASEAN: https://shorturl.at/e2rNr
🔍 Sustainability Reporting Implementation — Track Your Progress:
https://shorturl.at/Hngs9
https://shorturl.at/vHHxn
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16/05/2026
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