Five decisions in the right order
- Confirm the regulatory or business trigger.
- Define the in-scope entities, sites, period and framework.
- Identify decisions and deliverables, not only a report title.
- Allocate internal owners and information access.
- Set timetable, review gates and acceptance criteria.
Match the adviser to the work
Reporting lead
Coordinates framework mapping, drafting, project management and Board review.
Climate specialist
Supports GHG accounting, scenario analysis, transition planning and IFRS S2.
Assurance provider
Independently evaluates selected information or processes.
Technical specialist
Addresses engineering, buildings, nature, social or supply-chain topics.
Data specialist
Designs KPI architecture, workflow, controls and dashboards.
Legal/accounting adviser
Addresses legal interpretation or financial statement connectivity where needed.
Official sources used for this guide
Official sourceSGX Practice Note 7.6 Sustainability Reporting Guide ↗Official sourceACRA sustainability reporting requirements and timeline ↗
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.