6 Primary Components of a Sustainability Report in Singapore (SGX)
What exactly goes inside a sustainability report? In Episode 3 of GreenCo's Singapore Green Plan series, we walk through the six primary components that SGX-listed companies must include in their ESG disclosures.
The 6 Primary Components
- Material ESG factors – the criteria and process used to select the factors most relevant to the business and its stakeholders.
- Climate-related disclosures – climate-related risks and opportunities, aligned with IFRS S1 and IFRS S2.
- Policies, practices and performance – for each material ESG factor.
- Targets – clear, measurable targets and time horizons for each material factor.
- Sustainability reporting framework – the chosen framework or standard, such as GRI, and how it has been applied.
- Board statement – the board's role, responsibilities and governance over sustainability.
Why These Components Matter
Together, these components make sure investors and other stakeholders receive transparent, credible and decision-useful information. Missing or weak components are a common reason sustainability reports fall short of regulator and investor expectations. Learn how GreenCo's sustainability reporting advisory can help.
Watch the Full Singapore Green Plan Series
Previous: Episode 2 – Sustainability Reporting & Climate Disclosure
Next: Episode 4 – What Are the ISSB Standards?
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Learn with GreenCo: All-Round ESG Advisory, Built from Scratch
These learning videos are produced by GreenCo, an ESG and climate risk advisory firm in Singapore and Hong Kong that has supported more than 80 listed companies since 2016. We provide all-round ESG advisory services under one roof, from sustainability reporting and climate disclosures to GHG accounting, climate scenario analysis, ESG ratings and assurance. We can build your ESG framework, data processes and reports from scratch, and our consultants stay actively involved throughout the whole project, not just at kick-off and sign-off.
We use AI and digital tools to work faster, but AI is a tool, not the advice. The real value comes from our consultants' professional judgement: understanding your business, interpreting the rules, challenging the numbers and making sure every disclosure stands up to scrutiny.
Our Values
- Integrity – credible, decision-useful disclosures, prevent greenwashing.
- Partnership – hands-on involvement from day one to end of project.
- Tailored expertise – solutions built around your business.
- Knowledge sharing – making ESG regulations clear and accessible for everyone.
- Innovation – using technology to make sustainability work more efficient.
Our Team's Professional Credentials
- Fellow Certified Public Accountant (FCPA)
- Chartered Financial Analyst (CFA) – CFA Institute
- Financial Risk Manager (FRM) – Global Association of Risk Professionals (GARP)
- Certified ESG Analyst (CESGA)
- Sustainable Investing Certificate – CFA Institute
- GRI Certified Professional
- Practitioner Member – Institute of Sustainability and Environmental Professionals (ISEP)
- GRI Certified Sustainability Professional – Global Reporting Initiative (GRI)