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Alternative & Commodity Investing
Tag: mandatory
Thailand Launches Mandatory ISSB-Aligned Sustainability Reporting for Public Companies
Under the newly finalized regulations, mandatory sustainability reporting will roll out in a phased implementation timeline beginning in 2028, reflecting performance and data from the 2027 financial year. The largest enterprises listed on the Stock Exchange of Thailand (SET) will lead the transition, with subsequent waves bringing in progressively smaller public companies, alternative exchange listings,…
Brazil Reconsiders Mandatory Sustainability Reporting Just Months After Switch to Voluntary
According to the CVM, the public consultation is designed to gather comprehensive evidence concerning the practical costs, operational benefits, and systemic drawbacks of different regulatory structures. Among the primary areas of focus, the regulator is asking stakeholders to weigh in on alternative pathways, such as phasing in mandatory obligations progressively over a multi-year timeline, or…
