The Business Times
business-time-50

Boards should get ready to explain ‘why’ amid new SGX rules

Elucidation of choices may sharpen the judgment behind them

Summarise
    • SGX RegCo’s new disclosure rules require boards to explain more clearly the reasoning behind important choices while preserving room for commercial judgment.
    • SGX RegCo’s new disclosure rules require boards to explain more clearly the reasoning behind important choices while preserving room for commercial judgment. PHOTO: TAY CHU YI, BT

    Jeffery Tan

    Published Mon, Oct 19, 2026 · 07:00 AM

    A BOARD paper can be carefully drafted, thoroughly reviewed and properly approved. Yet one question can remain unanswered through that process, and deserves more attention: Why is this the right decision for this company?

    Knowing that shareholders will ask that question can improve the conversation before anyone votes.

    That is the promise of Singapore Exchange Regulation’s (SGX RegCo) new disclosure rules, announced on Sep 23.

    Board of DirectorsSGX RegcoSGXCorporate boards

    TRENDING NOW

    The Serra Residences is on the former site of Pastoral View and adjoining land at Bassein Road, which Far East Organization acquired 16 years ago.

    Far East Organization’s The Serra Residences sells less than a quarter of units released at average S$3,460 psf

    Malaysian Chinese bag-maker Liew Bin now sees value in protectionist measures as low-cost competition from China threatens Malaysian small and medium-sized enterprises.

    Once staunchly pro-China, Malaysian Chinese businesses are now distancing themselves from Beijing

    Many older adults earn too much to qualify for subsidised care but cannot sustain the private-pay tiers, especially over the long term.

    Ageing in Asia: Huge potential for the consumer economy

    OCBC is still the best performing constituent of the STI this year; DBS and UOB are in third and eighth place respectively.

    DBS, OCBC, UOB face rate hike reality check

    Latest T-bills Treasury Bills Results & Interest NewsLatest SSB Singapore Savings Bonds NewsLatest COE Certificate of Entitlement News
    Latest Johor-Singapore SEZ NewsLatest BTO Build To Order & Sales of Balance NewsLatest STI Straits Times Index NewsLatest SGX Dividends, Share Price NewsLatest Bonds Market NewsLatest Singapore Stocks To Buy NewsLatest Singapore Economy News
    View More