Singapore reporting updateCurrent ACRA/SGX timetable reviewed 2 August 2026.View timeline →
SGSustainability GuidePublished by GreenCo ESG Singapore
Jewel Changi Airport Rain Vortex and indoor greenery
Governance

The report is the output. The management system is the work.

A year-end data chase cannot provide the Board with reliable information or create sustained performance improvement.

Operating modelERMControlsDisclosure close
01

A working system

01

Governance

Mandates, committees, escalation and Board reporting.

02

Strategy

Material priorities connected to business planning.

03

Risk

Sustainability risks integrated into ERM.

04

Controls

Definitions, evidence, review and issue management.

05

Performance

Targets, actions, milestones and incentives.

06

Disclosure

A controlled close process and approval trail.

02

Implementation sequence

  1. Diagnose current governance, reporting and controls.
  2. Agree the target operating model and responsibility matrix.
  3. Create topic roadmaps and KPI dictionaries.
  4. Pilot the management rhythm and Board dashboard.
  5. Run internal review and remediate control gaps.
  6. Improve each reporting cycle using findings and stakeholder feedback.
Research basis

Official sources used for this guide

Official sourceSGX Practice Note 7.6 Sustainability Reporting Guide Official sourceSGX Listing Rule 711B

Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.