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新加坡公司应在财务报表中披露ESG影响。它们准备好了吗？

可持续发展风险对财务报表细项具有重大影响，董事有责任予以披露

    • 不断上涨的碳税可能会影响用于资产估值和减值测试的预测现金流。
    • 不断上涨的碳税可能会影响用于资产估值和减值测试的预测现金流。 照片来源：BT档案

    Joseph Chun

    Published Thu, Sep 3, 2026 · 07:00 AM

    本文由 AI 翻译，关键事实请以原文为准。

    查看原文

    根据新加坡的《公司法》，董事的首要责任是确保公司的财务报表“真实而公允地”反映其财务状况和业绩。 

    多年来，新加坡会计与企业管制局 (会计企管局) 一直强调，气候相关事宜可能对财务报告实践产生直接影响。

    在其2025年指南中，会计企管局提醒董事保持警惕，确保气候相关风险得到妥善评估并纳入财务报告，即便新加坡为一些气候报告要求延长了时限，提供了一些短期宽限。

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