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Survey Findings: Asian Financial Regulators on International Sustainability Standards Board Standards and Voluntary Carbon Credits
Financial regulators across Asia are advancing climate disclosures and improving voluntary carbon market transparency to support net-zero transitions and sustainable finance.
Since the International Sustainability Standards Board (ISSB) released its Sustainability and Climate disclosure standards in June 2023, awareness of these standards has grown globally among financial regulators.
In Asia, understanding each country’s approach and addressing adoption challenges is crucial for effective implementation and collectively scaling up sustainable finance. Consequently, the Asian Development Bank Institute conducted a survey examining ISSB adoption progress and carbon credit strategies in February 2025.
Twelve financial regulators responded. Part 1 demonstrated a deep understanding of the ISSB Standards and a strong commitment to their implementation, with nearly 70% planning mandatory disclosures and half requiring disclosures from all listed companies. More than 40% plan to mandate the disclosure of Scope 1, 2, and 3 greenhouse gas emissions data, with 40% requiring third-party assurance.
Part 2 highlighted financial regulators’ high level of recognition of voluntary carbon credits. Nearly 70% of respondents plan to require companies to disclose whether carbon credits are technology- or nature-based, while 25% intend to require or recommend disclosure of whether the credits meet high-quality standards. Various measures are undertaken by financial regulators to enhance the quality of the voluntary carbon market.
Since the International Sustainability Standards Board (ISSB) released its Sustainability and Climate disclosure standards in June 2023, awareness of these standards has grown globally among financial regulators.
In Asia, understanding each country’s approach and addressing adoption challenges is crucial for effective implementation and collectively scaling up sustainable finance. Consequently, the Asian Development Bank Institute conducted a survey examining ISSB adoption progress and carbon credit strategies in February 2025.
Twelve financial regulators responded. Part 1 demonstrated a deep understanding of the ISSB Standards and a strong commitment to their implementation, with nearly 70% planning mandatory disclosures and half requiring disclosures from all listed companies. More than 40% plan to mandate the disclosure of Scope 1, 2, and 3 greenhouse gas emissions data, with 40% requiring third-party assurance.
Part 2 highlighted financial regulators’ high level of recognition of voluntary carbon credits. Nearly 70% of respondents plan to require companies to disclose whether carbon credits are technology- or nature-based, while 25% intend to require or recommend disclosure of whether the credits meet high-quality standards. Various measures are undertaken by financial regulators to enhance the quality of the voluntary carbon market.
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