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Next step in sustainability reporting: Make these disclosures useful

Many reports fall short of providing the very decision-useful information that investors need

Janice Lim
Published Thu, Jul 30, 2026 · 07:00 AM
    • While Singapore has largely settled the question of what companies must report, the challenge now is improving the quality of those reports.
    • While Singapore has largely settled the question of what companies must report, the challenge now is improving the quality of those reports. PHOTO: BT FILE

    [SINGAPORE] The proposed sustainability disclosure standards by the Accounting and Corporate Regulatory Authority (Acra) mark an important step in embedding climate reporting into Singapore’s corporate reporting regime.

    But while the country has largely settled the question of what companies must report, the challenge now is improving the quality of those disclosures.

    Acra on Monday (Jul 27) announced that it is seeking public feedback on its draft set of sustainability disclosure requirements tailored to Singapore’s context.