Background
On February 9, 2026, the Accounting and Auditing Regulator (ACAR), led by Director General H.E. Bou Tharin and Deputy Director General Ms. Nean Bony, held an internal meeting at the 345 Office Space to review the Draft Roadmap for adoption of IFRS Sustainability Disclosure Standards in Cambodia. The draft was revised based on feedback gathered from a public consultation process and a final public request for comments.
Scope of Application
The Draft Roadmap outlines the planned steps for implementing IFRS Sustainability Disclosure Standards nationwide. These standards target organizations and entities subject to sustainability reporting requirements under Cambodian regulatory frameworks.
Key Provisions or Decisions
The internal meeting focused on assessing the draft document after revisions were incorporated from public inputs. Following this validation, the Draft Roadmap will be submitted to the Cambodian Sustainability Reporting Committee (CSRC) for further technical discussion and eventual formal adoption.
Implications for Investors, Businesses, or Compliance
This initiative represents a significant advancement in Cambodia’s corporate sustainability reporting standards, aligning local practices with internationally recognized IFRS benchmarks. Businesses and investors will eventually face clearer guidelines on sustainability disclosures, enhancing transparency and compliance assurance.
Official Source
See the original announcement on the Accounting and Auditing Regulator’s official Facebook post: Source.
