Sustainability reporting

ESG INSIGHTS

Issue 213: Singapore public-sector green bond issuance nears limit; companies lag on physical climate risk assessment

2026-09-25T11:00:00.000Z
Straits Times Index constituents have been mandated to report Scope 3 greenhouse-gas emissions for financial years beginning on or after Jan 1 this year.

Only 22% of Singapore-listed companies make physical climate risk disclosures in detail: MSCI

2026-09-17T10:16:05.000Z
The construction contractor buys materials and fuel from dozens of suppliers – concrete by volume, glass and steel in varying dimensions and diesel by the litre.

STI constituents must report Scope 3 emissions in 2027. The burden mostly falls on unlisted firms

2026-09-16T23:00:00.000Z
Rising carbon taxes might affect forecast cash flows for asset valuations and impairment testing.

Singapore companies should report ESG impacts in financial statements. Are they ready?

2026-09-02T23:00:00.000Z
The next era of sustainability reporting is about making disclosure credible, financially connected and useful enough to change decisions.

Why more sustainability disclosures doesn’t mean greater insight into businesses

2026-09-02T23:00:00.000Z
Shein has improved disclosure of its sustainability initiatives, hiring consultants and setting up an external ESG advisory board in 2024.

‘Disposable’ clothes, oversight risks: Shein IPO will not mask sustainability challenges

2026-08-25T03:00:55.000Z
Recyclables being sorted at Alba E-Waste Smart Recycling in Tuas. Recycling rates show how much material is recovered relative to waste generated, but say little about the quality of that material, for example.

For a competitive circular economy, Singapore should measure what matters

2026-08-03T23:00:00.000Z
While Singapore has largely settled the question of what companies must report, the challenge now is improving the quality of those reports.
HOCK LOCK SIEW

Next step in sustainability reporting: Make these disclosures useful

2026-07-29T23:00:00.000Z
Listed companies in Singapore are already required to make sustainability disclosures aligned with ISSB standards, though this has been pushed back for companies not in the STI.

Acra proposes sustainability disclosure standards for Singapore

2026-07-27T02:00:00.000Z
The 20 S-Reits surveyed for the report account for 48% of the sector’s total assets under management of S$201 billion as at March 2026. 

Three in four S-Reits surveyed are preparing for sustainability assurance readiness: PwC Singapore

2026-06-29T09:05:26.000Z