SGX-ST Listing Rules Practice Note 7.6 Amendments to Sustainability Reporting Guide

The revision stays in line with the 2011 Guide, but the rules now require every listed issuer to prepare an annual sustainability report, which must describe the issuer’s sustainability practices with reference to the primary components on a ‘comply or explain’ basis.

Issuer name

Singapore Stock Exchange (SGX)

More information

The Exchange encourages its listed companies to disclose sustainability information that deepens stakeholders’ understanding of corporate performance. The guide describes sustainability reporting and sets out broad principles to guide listed companies in formulating their sustainability reporting frameworks, but makes a few amendments in regards to extra content (revision includes gender and diversity).

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

Climate & GHG emissions

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

Status

Current

Country

Singapore

Region

Asia Pacific

Date of publication

2016

Issuer type

Stock Exchange

Reporting requirements

Self-regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Go to the instrument