It aims to “provide clarity” to firms that are already reporting under the Global Reporting Initiative (GRI) standards on how also to adopt the ISSB’s standards.
The Institute of Singapore Chartered Accountants (ISCA) has launched a mock sustainability report as a guide to help Singapore’s listed companies adopt mandatory climate-related disclosures. This comes as all listed issuers will be required to report and file annual climate-related disclosures from FY2025 using requirements aligned with the International Sustainability Standards Board (ISSB) standards.
Launched on Oct 7, ISCA’s Illustrative Sustainability Report: Based on the GRI Standards and IFRS Sustainability Disclosure Standards, was developed with support from the Singapore Exchange (SGX:S68
) Regulation (SGX RegCo).
