Our objective is to illustrate one possible approach to sustainability reporting for a fictional entity, which is intended stand in for an entity engaging in transactions that are 'typical' across a range of non-specialist sectors.
However, as with any example, this illustration does not envisage every possible transaction and therefore cannot be regarded as comprehensive. Other approaches may be more appropriate in specific circumstances. Consultation with sustainability reporting technical specialists is encouraged.
This publication has been prepared based on IFRS Sustainability Disclosure Standards (IFRS SDS) that are effective for the year ending 31 December 2025. These Standards are IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’. No account has been taken of any new developments after 31 December 2025.
In this article, we analyse the state of ESG readiness among Singapore companies, why the SMEs are critical to achieving national climate goals, and provide recommendations on how SMEs can get started with ESG to reach their sustainability goals.
AI is emerging as one of the most disruptive forces in history — and perhaps humanity’s greatest opportunity to break free from the constraints of traditional scarcity economics. Yet, uncertainty looms. In this article, we explore how AI is transforming the economy by displacing traditional jobs and challenging long-standing work structures, while also creating new opportunities.
The European Union (EU) stepped up in 2021 and unveiled the Carbon Border Adjustment Mechanism (CBAM) where fees are charged on carbon footprint of certain imports. This aims to curb emissions, level the playing field, and unlock opportunities for innovation and a greener future.
