US 2024 Market Outlook

19

Foreword

Rethinking the macro landscape

Reframing globalisation

Redefining sustainability

Meanwhile, oversight on ESG reporting and corporate governance practices are gradually improving across Asia. Singapore is proposing a code of conduct for ESG rating and data providers, South Korea is issuing guidelines on ESG ratings and greenwashing, Hong Kong is proposing enhanced ESG disclosures, and India has new rules for ESG investment funds. Investors’ renewed interest in Japan equities this year is a testament of the positive impact of corporate governance. The Tokyo Stock Exchange’s Action Programme aligns with better corporate governance by promoting transparency, accountability, and adherence to established principles, hence contributing to a healthier market. The representation of independent directors on Japanese company boards is rising.

More Japanese companies also now disclose and map ESG strategies to the Sustainable Development Goals compared to five years ago. In general, Asian jurisdictions have widely adopted stewardship codes which facilitate and support engagement by institutional investors with their investee companies. Active engagement leads to optimal outcomes. Ultimately, regulations will remain as one of the key factors for driving change in ESG practices.

Investment implications

Asset Class/Strategy

Themes

Rationale

GEM including Asia equities Asian bonds

Improving ESG practices

Greater clarity in ESG data and definitions will expose previously mispriced opportunities. A bigger investible universe of brown-to-green assets will be available as EMs and Asian countries undergo a just transition. Ongoing corporate governance reforms and the widespread adoption of stewardship codes across Asia will enhance shareholder value.

(ESG-focused) Japan equities

Contributors --------------- Joanne Khew, Fabian Graimann, Goh Rong Ren

For use with professional clients / qualified investors only. Not approved for further distribution or use with the general public.

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