The region accounts for nearly half of global GDP represented by economies adopting ISSB standards, but ACCA warns that businesses must move beyond compliance to address climate risks, resource pressures and emerging challenges.
The professional body aims to raise standards, strengthen sustainability capabilities and provide a collective voice for practitioners across industries.
Companies in East Asia and the Pacific used the most electricity but sourced only 18.5 per cent from renewables, versus 68 per cent in North America, the International Telecommunication Union found.