// ESG & Sustainability

Sustainability Reporting

Produce a sustainability report that meets your obligations and survives scrutiny.

Reporting built on defined data, documented process and a clear view of which framework applies -- prepared so that assurance is achievable when it becomes required.

Discuss your requirements Speak with an expert

// Context

Why this matters

Sustainability reporting in Singapore has moved onto a mandatory footing. All SGX-listed companies report Scope 1 and 2 greenhouse gas emissions from FY2025, with broader climate reporting requirements phased in for other groups on later timelines, and large non-listed companies brought in from 2030.

Because those timelines have been revised more than once, the practical question for most organisations is not only what to report but when their particular obligation begins -- which depends on listing status, index membership, market capitalisation, revenue and assets.

The harder problem is usually internal. Reporting requires data with definitions, owners and a control trail. Where that does not exist, the report becomes an annual reconstruction rather than an output of a process.

// The engagement

How CER helps

Applicability assessment -- which requirements apply to your entity and from when
Framework selection and alignment, including ISSB-aligned climate disclosure
Gap assessment against applicable disclosure requirements
Data definition, ownership and collection process design
Internal control and evidence trail design
Disclosure drafting across governance, strategy, risk management, metrics and targets
Climate-related risk and opportunity disclosure support
Board and management review process
Assurance readiness preparation
Report production support

// Deliverables

What you receive

Applicability and obligation assessment with timelines
Gap assessment against applicable requirements
Reporting data framework with definitions and owners
Evidence and control trail documentation
Drafted disclosures
Assurance readiness assessment
Reporting calendar and process documentation

Frameworks and standards

IFRS S2 / ISSB-aligned climate disclosure
GHG Protocol Corporate Standard

// Fit

Who this is for

SGX-listed companies subject to phased climate reporting requirements
Large non-listed companies preparing ahead of their reporting date
Subsidiaries reporting into a group disclosure
Organisations whose reporting process depends on one individual

// Why CER

Practitioners, not report writers

CER works from Singapore with organisations across Asia, which matters for this service because requirements arriving from European regulators, regional supervisors and local listing rules do not align neatly.

Engagements run through to implementation: the data collection process, the documentation, the controls and the internal handover, so that the second cycle is cheaper than the first and can be run without us.

Where an organisation would be better served by building the capability internally, CER Academy delivers the same technical material as training.

Meet the people behind the work

// Our people

Expertise on this service

Raymond Cheung

Advisor & Lead Trainer

Over twenty years in actuarial science and risk management, working across ESG, sustainability and ESG investment.

Actuarial science · Risk management · ESG and sustainability

View Raymond Cheung’s profile

Chan Ee Chong

Lead Consultant

Over twenty years in wealth management and business consultancy, with ESG project experience across South-East Asia.

ESG advisory · Wealth management · Business consultancy

View Chan Ee Chong’s profile

// Questions

Frequently asked

When does mandatory climate reporting apply to us?

It depends on your listing status and size. SGX-listed companies report Scope 1 and 2 emissions from FY2025. Further ISSB-based requirements are phased by index membership and market capitalisation, and large non-listed companies meeting the revenue and asset thresholds begin later. Because ACRA and SGX RegCo have revised these timelines, we confirm the current position for your entity at the start of an engagement rather than working from a published summary.

Which framework should we report against?

For climate disclosure in Singapore the direction of travel is ISSB-aligned. Beyond climate, framework choice depends on who is asking -- investors, customers and regulators do not all want the same thing. We establish that before drafting.

When will we need assurance?

Limited assurance on Scope 1 and 2 data is being phased in, with deadlines that have been extended for some groups. The practical implication is that the data you report now should be built to withstand assurance later, because retrofitting an evidence trail is considerably harder.

Can you write the report for us?

We draft disclosures and support production, but the report is the organisation's statement and has to be owned internally. Where a report is written entirely externally it tends not to match what the business actually does.

What if our data is not good enough yet?

Then that is the finding, and it is better established before a filing deadline than after one. Data gaps are addressed through defined improvement actions and, where necessary, disclosed.

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