As COP30 ends in Belém, one message is already clear: regions that cannot produce credible sustainability data will struggle to secure their share of climate finance.

ASEAN needs US$3 trillion in climate-resilient infrastructure by 2030, yet negotiations have stalled on scaling global climate finance beyond the US$300 billion figure agreed in Baku.

From ISSB-aligned reporting rules in Malaysia, Singapore and Thailand to EU requirements like CSRD and CBAM, the pressure is rising for businesses — especially SMEs — to produce verified, decision-useful data.

This week, we speak with Sharath Martin, Senior Policy Consultant, ACCA Asia Pacific, on what the numbers mean for Malaysia, sustainability reporting and our regional competitiveness.