Document summary
The current leadership position of corporate Korea on ESG reporting is analysed, with Chinese companies found to be the poorest disclosers. The highest scoring business sector was telecoms and the lowest healthcare. Companies in Asia scored better on governance indicators compared to the environment or social categories with at least some level of disclosure even amongst the laggards, mostly due to regulation or stock exchange listing requirements. This highlights the vital role regulators and exchanges play in setting minimum thresholds for reporting, and the importance of continuously engaging them to help improve corporate ESG reporting in Asia.