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Practice Note 7.6 Sustainability Reporting Guide

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Summary

The Singapore Exchange (SGX) requires all issuers to prepare an annual sustainability report in compliance with Listing Rule 711A, which outlines the primary components of sustainability practices that should be included in the report. The Sustainability Reporting Guide provides guidance on the structure and content of the report. It should be noted that sustainability reporting does not exempt the issuer from disclosing any information that could affect the value of its securities or establish a false market. The Policy Statement on Sustainability Reporting explains that investors increasingly demand sustainability information to supplement financial reports. The addition of sustainability reporting provides a comprehensive picture of the issuer, including environmental, social, and governance (ESG) factors. The combined financial and sustainability reports provide a better assessment of the issuer's financial prospects and management quality.

Thumbnail image for The Singapore Exchange (SGX) requires all issuers to prepare an annual sustainability report in compliance with Listing Rule 711A, which outlines the primary components of sustainability practices that should be included in the report. The Sustainability Reporting Guide provides guidance on the structure and content of the report. It should be noted that sustainability reporting does not exempt the issuer from disclosing any information that could affect the value of its securities or establish a false market. The Policy Statement on Sustainability Reporting explains that investors increasingly demand sustainability information to supplement financial reports. The addition of sustainability reporting provides a comprehensive picture of the issuer, including environmental, social, and governance (ESG) factors. The combined financial and sustainability reports provide a better assessment of the issuer's financial prospects and management quality.
Issuer

Singapore

Year

2016

Region

Asia

Issuer (type)

Singapore Exchange Limited (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Global Reporting Initiative (GRI)
  • Other
Main industries targeted
  • Finance & Insurance
  • Transportation & Warehousing
  • Professional, Scientific, & Technical Services
  • Construction
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 4: Quality Education
  • SDG 5: Gender Equality
  • SDG 10: Reduced Inequality
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action

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