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Panel Discussion From Standards to Practice: Lessons from Early Implementation of Broader Corporate Reporting IFAC Connect Asia Pacific 2025, 4 December 2025 We had the privilege of gaining valuable insights from Claire Grayston, Principal, Non-financial Information Assurance, IAASB; Rosita Uli Sinaga, Chairperson of the Indonesia Sustainability Standards Oversight Board (DPSK) IAI; Ichiro Waki, Japanese Institute of Certified Public Accountants (JICPA); and Julia Tay, Asia-Pacific Public Policy Leader, EY. The discussion was skillfully moderated by Aucky Pratama, Regional Lead, Public Affairs Asia Pacific, ACCA. This session explored how countries across the Asia–Pacific region are beginning to implement sustainability disclosure standards and move toward more integrated corporate reporting, in response to increasing demands from investors and regulators for credible, comparable, and decision-useful information. The panelists highlighted both challenges and opportunities in the early stages of implementation, including data readiness, the evolving assurance practices under ISSA 5000, and the need for strong collaboration between the accounting profession and industry to strengthen data systems, governance, and reporting quality. The discussion demonstrated how markets across the Asia–Pacific region are building a corporate reporting ecosystem that is credible, connected, and future-oriented, ultimately supporting sustainable growth and enhancing global investment attractiveness.