The primary sources behind Sri Lanka’s sustainability and ESG disclosure regime — the standard-setters, regulators, and frameworks that define what companies must and may report. We link to the originals so any reader can check a claim at source, including ours.
Sri Lankan Standard-Setters & Regulators
CA Sri Lanka — Institute of Chartered Accountants of Sri Lanka
The sole authority for issuing accounting, auditing and sustainability standards in Sri Lanka, and the issuer of SLFRS S1 and SLFRS S2. This page hosts the standards, the implementation roadmap, and the Preparers’ Guide.
Colombo Stock Exchange (CSE)
The operator of Sri Lanka’s securities market. Its Listing Rules embed the phased sustainability disclosure requirements applying to listed companies.
Securities and Exchange Commission of Sri Lanka (SEC)
The regulator of Sri Lanka’s capital markets, setting governance and disclosure rules for listed entities and overseeing market conduct.
Central Bank of Sri Lanka (CBSL)
Sri Lanka’s central bank and the author of the Sustainable Finance Roadmap, which guides ESG integration across the banking and financial sector.
Global Standard-Setters & Frameworks
IFRS Foundation — International Sustainability Standards Board (ISSB)
The issuer of IFRS S1 and IFRS S2, the global baseline on which Sri Lanka’s SLFRS S1 and S2 are directly based.
SASB Standards
Industry-specific disclosure standards, now maintained by the ISSB and referenced within IFRS S1 for identifying material sustainability topics.
Global Reporting Initiative (GRI)
The most widely used voluntary framework for sustainability impact reporting worldwide, addressed to a broad stakeholder audience rather than investors alone.
ESGNexus is independent and unaffiliated with any of the bodies listed above. Links are provided for reference; the accuracy and currency of external content rests with each source.