The Institute of Singapore Chartered Accountants (ISCA), in collaboration with the Singapore Exchange Regulation (SGX RegCo), the National Council of Social Service (NCSS), the Singapore Institute of Directors (SID), and PwC Singapore, has launched three significant publications aimed at advancing Singapore’s sustainability reporting ecosystem. These publications were introduced at the ISCA Conference on 12 November 2025, marking a pivotal step in strengthening the credibility of climate and social impact disclosures.
The first publication, a Climate Reporting Roadmap, is designed to assist non-Straits Times Index (non-STI) issuers in meeting the extended climate reporting timelines set by the Accounting and Corporate Regulatory Authority (ACRA) and SGX RegCo. This roadmap provides a structured approach for companies to enhance governance and build internal capabilities, aligning with the wider ecosystem to support non-STI and large non-listed companies.
The second publication, Guidelines for Social Impact Metrics in Corporate Sustainability Reporting, was launched by Minister Indranee Rajah. Developed by NCSS in partnership with ISCA and SID, these guidelines offer practical advice for organisations to measure and communicate their social impact effectively.
Lastly, the ESG Assurance Landscape Study, conducted by PwC, ISCA, and SGX RegCo, assesses the readiness of SGX-listed companies for mandatory sustainability assurance. The study reveals that only 17% of companies have obtained external assurance for their sustainability reports, highlighting a readiness gap.
These initiatives underscore a national effort to enhance sustainability reporting quality and consistency, crucial for Singapore’s transition to a sustainable economy. ISCA remains committed to developing capabilities to meet the growing demand for reliable sustainability disclosures.
