Themin Suwardy and Ken Ong

THEMIN SUWARDY IS AN ASSOCIATE PROFESSOR OF ACCOUNTING (PRACTICE) AND THE ASSOCIATE PROVOST FOR POSTGRADUATE PROFESSIONAL EDUCATION AT SINGAPORE MANAGEMENT UNIVERSITY. KEN ONG IS AN ASSURANCE PARTNER AT ERNST & YOUNG.

Generic image of lush greenery juxtaposed with the large number of vehicles on the road; can be used for ESG related stories

Transitioning to ISSB requirements is not a mere labelling change

Closing this reporting gap can help companies maintain credibility and competitiveness as more stakeholders demand climate accountability