EB Perspectives: Realising Scope 3 Reporting and Disclosure in ASEAN

Watch our panelists discuss the current landscape and challenges of Scope 3 disclosures, and the enabling role of technology and organisational buy-in to close the reporting gap.

EB-ASEAN-Scope-3-2026-Lead-Visual
EB-ASEAN-Scope-3-2026-Lead-Visual
Scope 3 emissions can account for over 90% of a company’s total greenhouse gas emissions. Yet, they remain the hardest to measure. While this is true across the board, SMEs face unique challenges pertaining to budget and capacity constraints.

This candid conversation highlights perspectives from the policy, innovation, and corporate sustainability spheres, as ASEAN shifts from regulatory motivation to measurable progress in GHG reporting.

Key findings:
  • Fragmented regulations around emissions reporting can erode trust, increase the burden of reporting, and lead to disillusionment
  • Due to evolving regulations, technology providers are shifting from pre-packaged tools to gap-driven solutions
  • Sustainability and finance are converging within organisations, although progress is slow, and other business units, such as procurement, are playing key roles in reporting
  • Given resource and capacity imbalances, larger firms are encouraged to mandate SME reporting only when a material risk is present, in which case, the larger firm is expected to facilitate the process
  • Clean and accurate data can be more useful that applying emerging technologies like AI, although targeted applications of AI, with the right safeguards, can bring benefit
  • Emissions reporting is just one step towards sustainable change, and should be combined with strategic action to nurture progress


Date: 27 March 2026

Guest speakers:
  1. Sharath Martin, Senior Policy and Insights Consultant, ACCA Global
  2. Jozsef Acabo, Vice President - Regional Sales, ESGpedia
  3. Prannoy Chowdhury, Associate Director for Asia, Carbon Trust


Moderator: Nishanthini Ganesan (Regional Associate Analyst, Eco-Business)

This webinar is presented in tandem with two reports by Eco-Business Intelligence:
  1. Industry perspectives from Navigating NSRF: Harnessing technology to unlock Scope 3 transparency, which explores the state of Scope 3 reporting and disclosure in Malaysia, amidst the gradual introduction of the NSRF framework
  2. From ISSB to PFRS: Tech-driven strategies for Scope 3 reporting in the Philippines, a study of organisational readiness for emerging sustainability regulations in the country

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