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On 17 September 2026, Deputy Prime Minister Ho Quoc Dung signed Decision No. 46/2026/QĐ-TTg, which provides guidance on identifying green projects and projects that meet circular economy criteria, and on applying an environmental, social and governance (ESG) framework. It is the first official guidance of its kind in Vietnam and takes effect on 1 November 2026.

In the first half of 2026, three of the world's major economies all moved to ease their sustainability disclosure requirements, yet their motivations and approaches could not be more different. For companies with export operations or a multinational footprint, understanding these differences matters just as much as knowing that all three are "easing."

The EU Deforestation Regulation (EUDR) has already been postponed twice since its adoption: once in December 2024, and again in December 2025. As of August 2026, however, the European Commission has confirmed there will be no further postponement, with the current compliance dates remaining in place.

From 12 August 2026, the EU's Packaging and Packaging Waste Regulation (PPWR, Regulation (EU) 2025/40) officially applies across the EU, directly affecting any company exporting packaged goods to Europe, particularly in the food, beverage, cosmetics, and consumer goods sectors.

For companies listed on the Stock Exchange of Thailand (SET), the Securities and Exchange Commission (SEC) is rolling out a plan to bring ISSB standards (IFRS S1 and IFRS S2) into mandatory disclosure requirements, known as the "ISSB Roadmap." Unlike Malaysia (a unified national policy framework) or Singapore (embedded within exchange listing rules), Thailand is taking the approach of gradually upgrading an existing ESG disclosure regime. This article summarizes the latest roadmap, as revised by SEC Thailand in November 2025.

For companies listed on Bursa Malaysia, Malaysia is now the first ASEAN economy to mandate ISSB-aligned sustainability disclosures at a national level, through the National Sustainability Reporting Framework (NSRF). Unlike Vietnam's approach (multiple scattered legal documents) or Singapore's approach (embedded solely within the exchange's own listing rules), Malaysia has built a unified national policy framework, led by the Securities Commission Malaysia (SC) in coordination with Bank Negara Malaysia, Bursa Malaysia, and the Audit Oversight Board. This article summarizes the latest implementation roadmap to help listed companies understand exactly where their obligations stand.

Decision No. 42/2026/QD-TTg is set to take effect in 35 days, on September 25, 2026, updating Vietnam's List of Sectors and Facilities Required to Conduct Greenhouse Gas (GHG) Inventories and replacing Decision No. 13/2024/QD-TTg. Businesses in the industrial, energy, construction, and transportation sectors are being urged to check whether their facilities fall under the newly updated list.

For companies listed on the Singapore Exchange (SGX), the mandatory climate disclosure framework is no longer something on the horizon, it is already in effect. Unlike Vietnam's approach of layering requirements across multiple pieces of legislation, Singapore has taken the path of embedding ISSB-aligned climate disclosure requirements directly into the SGX Listing Rules, jointly developed and updated by Singapore Exchange Regulation (SGX RegCo) and the Accounting and Corporate Regulatory Authority (ACRA). This article summarizes the latest roadmap, updated by ACRA and SGX RegCo in August 2025, to help listed companies understand exactly where their obligations stand.
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