ASEAN Simplified ESG Disclosure Guide (ASEDG) for SMEs in Supply Chains

May 19, 2025

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ASEAN Simplified ESG Disclosure Guide (ASEDG) for SMEs in Supply Chains

Which companies may find the ASEDG useful?

This guide is produced for two main sets of users:

SMEs of all sizes in supply chains that are compelled to report on ESG disclosures because they want to, they are being asked to by their customers, investors and financiers, or they need to disclose for inclusion in indices or to qualify for incentives where offered.

Stakeholders such as large companies with supply chains that want to set ESG disclosure requirements for their SME suppliers or financial institutions that want to set ESG disclosure requirements for their SME customers.

Why consider using the ASEDG?

This guide brings benefits to two main sets of users:

It provides SMEs (as the data preparers) with a simple and standard set of disclosures to track and report.

It provides stakeholders (as the data requesters) with a simple and standard set of disclosures to ask for.

What does the ASEDG cover?

It covers ESG indicators to be tracked and disclosed to implement and illustrate good ESG practices.

It does not cover strategic adoption of sustainability, assessment and mitigation of risk, and identification of business opportunities.

What references are included?

The standards and frameworks referenced include related reporting guidance of ASEAN Member states, IFRS S1 and S2, GRI, CDP and FTSE4Good.

In addition to the ASEDG, companies are to consider governing laws and regulations relevant to the company.

What about different sustainability capabilities?

The 38 disclosures are divided into Basic, Intermediate and Advanced categories by each topic to cater for different levels of sustainability maturity in companies. There is no mandatory timeline for the disclosures and adoption is voluntary. Disclosures may be updated if stakeholder needs change.

What about different industry sectors?

The 38 disclosures in the ASEDG are applicable across all industries, with different levels of importance and priority. Every company is encouraged to determine the materiality of the topics and associated disclosures relevant to the company.

Download Full Guide

Source: Securities Commission Malaysia

Disclaimer
The information provided in this report is of a general nature and has been prepared for information purposes only. It is not intended to constitute research or as advice for any investor. The information in this report is not and should not be construed or considered as an offer, recommendation or solicitation for investments. Investors are advised to make their own independent evaluation of the information contained in this report, consider their own individual investment objectives, financial situation and particular needs and should seek appropriate personalised financial advice from a qualified professional to suit individual circumstances and risk profile. The information contained in this report is prepared from data believed to be correct and reliable at the time of issuance of this report. While every effort is made to ensure the information is up-to-date and correct, Bond and Sukuk Information Platform Sdn Bhd (“the Company”) does not make any guarantee, representation or warranty, express or implied, as to the adequacy, accuracy, completeness, reliability or fairness of any such information contained in this report and accordingly, neither the Company nor any of its affiliates nor its related persons shall not be liable in any manner whatsoever for any consequences (including but not limited to any direct, indirect or consequential losses, loss of profits and damages) of any reliance thereon or usage thereof.

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