Sustainability Disclosures: A Complex Legal and Regulatory Environment for Boards of Directors

This analysis maps how fragmented and sometimes contradictory ESG regimes are heightening legal, reputational, and greenwashing risks that boards must actively oversee. It urges directors to run gap analyses and strengthen verification and assurance around sustainability claims. For SEA boards navigating ISSB-aligned mandates across Malaysia, Singapore, Thailand, and the Philippines, disciplined ESG oversight is now a compliance necessity.