Sustainable Development and ESG
The scope of sustainable development is broader than ESG. It is a blueprint for achieving global development and involves resource balance within and between generations. The United Nations has published 17 Sustainable Development Goals to encourage activities.
Both sustainable development and ESG involve environmental and social aspects, but ESG has been directly related to enterprises and is a standard for measuring financial, environmental and social performance. Sustainable development favors all global stakeholders.
Sustainable Disclosures
Sustainable disclosure is a core concern for global regulators in ESG development. Currently, IFRS S1 and IFRS S2 issued by the International Sustainable Development Standards Committee have become the basis for designating sustainable information disclosure policies in multiple jurisdictions worldwide.
Sustainable disclosure is primarily based on climate change, as climate change is a material issue in environmental factors. Subsequent regulators will formulate policies for areas such as biodiversity, water and supply chain.
CDP and EFRAG Release Mapping between CDP Question Bank and ESRS E1
CDP and EFRAG Release Mapping between CDP Question Bank and ESRS E1
International Federation of Accountants Incorporates Sustainable Knowledge into Educational Standards
International Federation of Accountants (IFAC) incorporates sustainable knowledge educational standards
EU Releases Report on European Green Deal
The EU releases a report on European Green Deal, aimed at analyzing the progress of the European Green Deal
World Economic Forum Releases Report on Sustainable Aviation Outlook
World Economic Forum (WEF) releases a report on Sustainable Aviation Outlook
ICMA Releases Report on Asian International Sustainable Bond Market
International Capital Market Association (ICMA) releases a report on the Asian international sustainable bond market
European Securities and Markets Authority Releases 2025 Sustainable Finance Report
European Securities and Markets Authority (ESMA) releases 2025 Sustainable Finance Report
Japan Releases First Sustainability Disclosure Standards Based on ISSB Standards
Sustainability Standards Board of Japan (SSBJ) releases first sustainability disclosure standards
CDP Releases EU Water Sustainability Disclosure Policy Report
CDP releases a report on the EU water sustainability disclosure policy