Key highlights and next steps
The Singapore Exchange (SGX) has announced its guidelines for sustainability reporting. The guidelines will apply to listed companies on a 'comply or explain' basis from the financial year ending on, or after 31 Dec 2017, with reports to be published from 2018.
In January 2016, SGX commenced its consultation process on the Sustainability Reporting Requirements. Following the consultation process, the following key changes were made:
The guidelines require that report should describe sustainability practices with reference to 5 primary components which include:
We highlight a summary of key points on the recent Sustainability Reporting guidelines.
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