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An initiative led by the Securities and Exchange Regulator of Cambodia (SERC), UN and Global Green Growth Institute (GGGI) has announced the three private Cambodian companies which will receive support to issue sustainable bonds, with three further firms to be targeted later in the year.

Investors welcome the IFRS sustainability standards and say, by boosting comparability, they will aid engagement. Michael Hurley reports

Standards that can provide a "common language" for sustainability-related disclosures have been published, "ushering in a new era" for companies and investors globally, according to the International Financial Reporting Standards (IFRS) Foundation.

The International Public Sector Accounting Standards Board (IPSASB) has announced it will begin developing a public sector-specific standard for climate-related disclosures.

Proposed disclosure rules for US companies are likely to pose significant challenges - but those that prepare early could reap a competitive advantage, according to Boston Consulting Group (BCG).

The European Securities and Markets Authority (ESMA) has recommended that the EU consider sharpening up recognition of 'transition' finance and better align legislative use of what constitutes 'significant harm' in order to prevent 'greenwashing'.

Companies outside the US are increasingly likely to be prosecuted by the Securities and Exchange Commission (SEC) for misleading or incomplete sustainability-related disclosures - risking making the US regulator the "global police" on ESG, an SEC commissioner has argued.