In addition, sustainability upskilling for board and management remains low, according to the findings of the “Sustainability counts II: Sustainability reporting in Asia Pacific” study.
Critical reporting and disclosure gaps remain for businesses to demonstrate that they have a viable and robust pathway to reach net zero by 2050, according to a study by PwC Singapore and the Centre for Governance and Sustainability (CGS) at the National University of Singapore (NUS) Business School released on June 6.
While PwC Singapore and CGS noted progress in climate-related risks and opportunities disclosure, setting science-based net-zero targets remains a challenge and more effort is required around measuring Scope 3 emissions.
