The Singapore Exchange (SGX) requires all issuers to prepare an annual sustainability report in compliance with Listing Rule 711A, which outlines the primary components of sustainability practices that should be included in the report. The Sustainability Reporting Guide provides guidance on the structure and content of the report. It should be noted that sustainability reporting does not exempt the issuer from disclosing any information that could affect the value of its securities or establish a false market. The Policy Statement on Sustainability Reporting explains that investors increasingly demand sustainability information to supplement financial reports. The addition of sustainability reporting provides a comprehensive picture of the issuer, including environmental, social, and governance (ESG) factors. The combined financial and sustainability reports provide a better assessment of the issuer's financial prospects and management quality.