SINGAPORE (Dec 4): Sustainability reporting, while made mandatory for Singapore listed companies since 2017, “definitely” has “some room for improvement”.

This is according to a joint review released Wednesday by Singapore Exchange Regulation (SGX RegCo) and the Centre for Governance, Institutions and Organisations (CGIO) at the National University of Singapore (NUS) Business School.

“A well-structured sustainability report usually contains a leadership statement, materiality assessment, stakeholder engagement, performance and targets,” SGX RegCo and CGIO note in the report.

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