Sustainability reporting

The hidden carbon accounting costs of tariffs

A flawed methodology amplifies both environmental and financial risk

Second Minister for Finance Indranee Rajah says enrolments in the Singapore Chartered Accountants Qualification have more than trebled since 2022.

New accountancy pathways for ITE graduates; free AI training for accountants: Indranee

National accountancy body also launches climate and social-impact reporting guidelines

CapitaLand Investment emits about four times as much carbon dioxide as Mapletree Investments.
ESG INSIGHTS

Issue 170: Potential CapitaLand, Mapletree merger’s ESG challenge; COP30 confronts US pullback

This week in ESG: Temasek-linked real estate companies explore union; report finds US gains at expense of others in climate withdrawal

Ravi Menon, Singapore's ambassador for climate action, says: "I think between the next 10 and 20 years, climate change will be one of the major preoccupations of governments, of businesses and of the general public. It's going to dominate all your news."

Not necessary for Singapore to compete with the region on sustainability reporting, says Ravi Menon

The city-state’s ambassador for climate action says that all countries share a common objective of addressing the climate crisis

Most major markets in Asia lack consistent climate adaptation plans, says a prominent climate-focused investor group.
ESG INSIGHTS

Issue 166: GIC mainstreams climate adaptation investing; Singapore to tackle reporting of cloud services emissions

This week in ESG: Asian investors focus on financing climate adaptation and resilience; Infocomm Media Development Authority to support companies on digital emissions

Singapore's reputation as a stable, well-connected hub continues to attract foreign investment and family offices, creating opportunities for partnerships and financing.
STRATEGY SPOTLIGHT

Singapore businesses gear up for an uncertain 2026

Local firms are bracing for risks but see opportunities in digitalisation and green growth

Sustainability reporting in Singapore has come a long way since it was introduced by SGX in 2016. In 2026, a decade after its introduction, all listed companies will be reporting their Scope 1 and 2 GHG emissions in addition to their climate-related disclosures.
COMMENTARY

Climate reporting timelines have been extended but progress remains on track

The extra time is not about lowering the bar, but allowing smaller listed companies build the needed capabilities at a more manageable pace

The amount of capital mobilised globally by blended funds rose to US$5.1 billion in 2024, based on Convergence data.
ESG INSIGHTS

Issue 163: Pentagreen-managed blended fund hits first close; small listcos, we have a problem

This week in ESG: Green Investments Partnership fund raises US$510 million; the need for climate reporting

Ravi Menon, Singapore's ambassador for climate action, says: “Sustainability reporting remains important and is here to stay. There is no change in the direction of travel, only the pace."

Singapore is not pulling back on climate action despite delays in mandatory disclosures: Ravi Menon

Non-STI constituents with a market capitalisation of S$1 billion and above will have to comply from FY2028, an extension of three years

Regulators recently announced that most climate reporting requirements for small and mid-sized listed companies will be pushed back by five years to FY2030.

‘Not doing nothing’: Some smaller listcos using extension to get up to speed with climate reporting

They hail the five-year extension in mandatory disclosures as a reprieve, saying that this will help them produce more meaningful sustainability reports