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Thursday, November 27, 2025esg 

# Board Responsibility and Sustainability-Related Disclosure in Asia

This OECD study examines how boards across eight Asian economies, including Singapore, Indonesia and Vietnam, oversee sustainability-related disclosures and the frameworks that assign directors explicit responsibility for effective disclosure oversight. It introduces the concept of 'sustainability washing' and cautions on when directors should be held accountable. Essential reading for SEA boards navigating ESG accountability and monitoring obligations.

Sources

[OECD](https://www.oecd.org/en/publications/board-responsibility-and-sustainability-related-disclosure-in-asia_8d2672e7-en.html)

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