3 articles tagged with #ESG reporting framework
This article clarifies the differences between CSRD, ESRS, VSME, the new VS, and the Omnibus regulatory changes. It explains their timeline, relationship, reporting requirements, and which framework companies should use depending on whether they are subject to mandatory CSRD reporting or need a voluntary sustainability report.
The article explains the ASEAN Simplified ESG Disclosure Guide (ASEDG), a voluntary framework by the ASEAN Capital Markets Forum that helps SMEs in supply chains report ESG data through 38 prioritized disclosures. These disclosures are mapped to IFRS S1/S2 and GRI standards, allowing SMEs to reuse the same information for multiple stakeholders. ASEDG uses a tiered Basic–Intermediate–Advanced approach to make reporting practical and scalable across ASEAN.
