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
Management system

Move sustainability from annual reporting into recurring management

The report is an output. The durable capability is the governance, information and decision process operating throughout the year.

GovernanceRoadmapKPIsBoard oversight
01

Set the operating model

01

Board oversight

Approve material topics, risk appetite, major targets and public commitments.

02

Executive ownership

Assign a named executive sponsor and cross-functional steering group.

03

Topic ownership

Give business functions responsibility for actions and performance, not only data submission.

04

Control ownership

Separate preparer and reviewer roles for material metrics and disclosures.

02

Convert priorities into a roadmap

For each material topic, define the current position, desired outcome, action portfolio, resources, milestones, KPI and escalation threshold. Connect the roadmap to budgeting and business planning so that targets are supported by funded actions rather than standing alone in the report.

03

Run a management rhythm

  • Monthly or quarterly KPI review with explanations for exceptions.
  • Risk review that includes physical, transition, workforce, supply-chain and conduct matters.
  • Action tracking with overdue items escalated to the steering group.
  • Periodic stakeholder intelligence and regulatory horizon scanning.
  • Annual materiality validation, target review and reporting-boundary confirmation.
  • Board reporting that focuses on decisions, trade-offs and progress.
Research basis

Official sources used for this guide

Official sourceSGX Practice Note 7.6 Sustainability Reporting Guide Official sourceSingapore Green Plan 2030

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