Singapore Recommends ISSB-aligned Climate Reporting

Singapore has moved to advance its climate reporting with the launch of a public consultation based on the recommendations of the country’s Sustainability Reporting Advisory Committee (SRAC). The committee has recommended that listed issuers, including those incorporated overseas, business trusts and real estate investment trusts, should lead the way and report International Sustainability Standards Board (ISSB)-aligned climate-related disclosures (CRDs) starting from the financial year 2025. This public consultation follows the release of the ISSB’s inaugural global sustainability disclosure standards last week. SRAC’s recommendations include proposing to extend mandatory climate reporting to large non-listed companies, which are believed to be economically significant and well-placed to drive changes across their value chains. Esther An, Chairperson at SRAC, told Regulation Asia that it is “highly beneficial” all global sustainability reporting standards-setting bodies are currently focusing on developing a reporting standard that is consistent, comparable and interoperable. An stressed the importance of tracking and transparently disclosing sustainability performance in a manner that all investors can comprehend, noting that have a consistent baseline reporting standard that applies across regions is vital. 

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