Home / Frameworks

The frameworks, and how we use them

There is no single right standard — there is the right combination for your obligations and your audience. Here is how the main frameworks fit together, and where each one earns its place in your reporting.

SGX-ST climate disclosures

SGX

Phased mandatory reporting for Singapore-listed issuers

SGX requires Singapore-listed issuers to make climate-related disclosures on a phased, increasingly mandatory basis, anchored to the ISSB baseline. We help you meet the structure, the timelines and the assurance expectations without scrambling at year-end.

IFRS S1 & S2

ISSB

The global disclosure baseline regulators are adopting

IFRS S1 and S2 are the ISSB’s general-sustainability and climate standards — the global baseline that more regulators, SGX included, are adopting. Building to ISSB now means your disclosures travel and you are not redoing them in two years.

GRI Universal Standards

GRI

The broadest, most-recognised sustainability standard

The GRI Standards remain the broadest, most widely recognised way to report sustainability impacts across environment, social and governance topics. For many Singapore companies a GRI-aligned report is the most natural and credible starting point.

Climate-risk recommendations

TCFD

Governance, strategy, risk and metrics on climate

The TCFD recommendations frame climate disclosure around governance, strategy, risk management, and metrics and targets. Although TCFD has been folded into ISSB, its four-pillar logic still shapes how good climate reporting is structured.

SASB sector metrics

SASB

Financially material indicators by industry

SASB metrics are sector-specific and financially material — the indicators investors in your industry actually care about. We layer the relevant SASB metrics onto your reporting so it speaks to a capital-markets audience.

Which combination is right for you?

We will map your obligations and recommend the smallest set of frameworks that does the job properly.

Talk it through