This report thus presents the results of a comparative study of corporate sustainability reporting practices in the six ASEAN countries of Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam. Assessment is based on the FY2019 sustainability disclosures of the top public-listed companies in each of these economies, assessing both the principles underlying their sustainability reporting, and the content of their disclosures. It provides an overview of the state of sustainability reporting in the 582 companies as a whole, as well as country–specific trends, highlighting strengths and potential for improvement.