What exactly goes inside a sustainability report? 🤔📊
In this episode, we walk you through the six primary components that every company must include when preparing their ESG disclosures in Singapore:
1️⃣ Material ESG factors – criteria & selection process
2️⃣ Climate-related risks & opportunities – aligned with IFRS S1 & S2
3️⃣ Policies, practices & performance – for each ESG factor
4️⃣ Targets & time horizons – clear, measurable commitments
5️⃣ Reporting framework – chosen standard & its application
6️⃣ Board statement – roles, responsibilities & governance on sustainability
These components ensure companies provide transparent, credible, and decision-useful information to stakeholders. 🌍✨
👉 In our next episode, we’ll explore the ISSB Standards that shape global sustainability reporting.
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