ISCA launches guide on sustainability reporting for listed and non-listed firms

Companies must comply with ISSB standards for sustainability reports.

The Institute of Singapore Chartered Accountants (ISCA) has launched a guide to support companies in sustainability reporting.

Starting FY2025, all listed issuers will be required to report and file annual climate-related disclosures (CRD) using requirements aligned with the International Sustainability Standards Board (ISSB) standards.

In addition, large non-listed companies (NLCos) will also be required to report and file CRD from FY2027 onwards.

The Illustrative Sustainability Report: Based on the GRI Standards and IFRS Sustainability Disclosure Standards will help these companies to adapt to this change.

The report also highlights key transition reliefs, proportionality, and application mechanisms offered by ISSB to address practical challenges businesses may face when applying these standards.

The illustrative report was developed with the support of SGX RegCo, in line with the Singapore Green Plan.

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Institute of Singapore Chartered Accountants

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