ESG frameworks and transfer pricing: An APAC perspective

ESG reporting requirements, climate disclosure frameworks and sustainability-related investments are creating new tax, compliance and transfer pricing implications for multinational organisations.

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• how ESG initiatives can affect transfer pricing policies, cost allocations and documentation requirements
• insights into emerging ESG reporting and compliance developments across Australia, New Zealand, Singapore, Japan, India, Malaysia, the Philippines, Taiwan, Thailand and Vietnam
• the common challenges businesses face when implementing ESG programmes, including data collection, governance and cross-border compliance
• a framework for assessing who bears ESG-related costs, who benefits from ESG activities and how these arrangements can be supported under arm's-length transfer pricing principles
• strategic insights into how tax, finance, sustainability and governance teams can work together to manage ESG risks and opportunities more effectively. 
  
  
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  This article was originally published in the 20 July 2026 edition of Tax Notes with contributions from Grant Thornton transfer pricing and tax specialists from ten jurisdictions across the Asia-Pacific region:

  • Australia
  • New Zealand
  • Singapore
  • Japan
  • India
  • Malaysia
  • The Philippines
  • Taiwan
  • Thailand
  • Vietnam

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