Choose the reporting basis
For an SGX-listed issuer, Rules 711A and 711B are the mandatory starting point. The issuer then selects an appropriate framework or combination of frameworks. GRI is commonly used for reporting impacts on the economy, environment and people; the ISSB Standards focus on sustainability-related financial information for primary users of general purpose financial reports. They can be used together when the report clearly explains the basis and avoids mixing materiality concepts.
Design the reporting process
- Confirm legal entities, operations, sites, joint arrangements and value-chain boundaries.
- Approve a topic universe and materiality methodology.
- Define each KPI before requesting data: unit, boundary, method, owner, reviewer and evidence.
- Run data collection early enough to investigate exceptions and restatements.
- Draft disclosures alongside management review, not after it.
- Complete Board, Audit Committee and disclosure-committee review on a documented timetable.
Make the report decision-useful
Context
Explain the business model, operating footprint and where impacts, risks and opportunities arise.
Performance
Show trends, targets, variances and management response—not isolated current-year numbers.
Connectivity
Connect sustainability information with strategy, risk management, capital expenditure and financial planning.
Balance
Report setbacks, estimation uncertainty and data limitations with the same discipline as achievements.
Comparability
Maintain definitions and boundaries, and explain any recalculation or methodology change.
Navigation
Use indexes and cross-references so readers can locate SGX, GRI and climate disclosures efficiently.
Official sources used for this guide
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.