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Auditor-ready climate reporting across Asia Pacific
Produce sustainability and carbon disclosures that withstand board scrutiny, regulatory audits, and institutional investor demands.
Bridging the gap between sustainability and financial audit
Climate disclosures have transitioned from marketing collateral to statutory financial reporting. Listed entities and regulated institutions require verifiable audit trails for every emission factor, activity data point, and climate risk assumption.
Our reporting and disclosure services
GHG Accounting (Scopes 1, 2 & 3)
Comprehensive corporate carbon footprints calculated in accordance with the GHG Protocol Corporate Standard, covering international subsidiaries and leased assets.
Climate Risk & Scenario Modeling
Physical risk assessment (flooding, sea level rise, heat stress) across regional asset portfolios paired with carbon price transition stress tests.
Pre-Assurance Diagnostics
Simulating external auditor testing to identify calculation errors, missing boundary data, and weak internal controls before formal audit engagement.
Frequently asked questions about climate disclosure
Key requirements for ISSB, TCFD, CSRD, and regional Southeast Asian stock exchange rules.
In Singapore, mandatory climate reporting aligned with ISSB begins for all listed issuers from FY2025, expanding to large non-listed companies by FY2027. In Indonesia, OJK Regulation 51/POJK.03/2017 mandates annual sustainability reports for financial institutions and public entities, with increasing emphasis on carbon asset disclosures under IDXCarbon guidelines.
While the four core pillars of Governance, Strategy, Risk Management, and Metrics remain foundational, ISSB introduces stricter climate resilience scenario testing and Scope 3 disclosures. We map existing sustainability reporting processes against IFRS requirements to identify gaps early and prevent last-minute compliance disruption.
Regulators increasingly mandate independent external assurance. Most regional roadmaps require limited assurance for Scope 1 and Scope 2 emissions within two years of mandatory reporting, progressively moving toward reasonable assurance. AION structures clear data trails and evidence binders that streamline review by third-party statutory auditors.
Yes. If your company operates European subsidiaries exceeding revenue thresholds, or serves as a key supplier to European multinationals, double-materiality disclosure rules apply under the Corporate Sustainability Due Diligence Directive (CSDDD). We help regional suppliers provide standardized emissions packages to global partners.
Prepare your climate disclosure with confidence
Our reporting and advisory teams across Singapore, Indonesia, Vietnam, Laos, Philippines, and Australia help companies build defensible, auditor-ready sustainability reports.