By the end of the year, the International Sustainability Standards Board is expected to release the new disclosure standards under the widely adopted International Financial Reporting Standards accounting framework.

Couple this with the fact that SGX has mandated all listed companies produce a sustainability report on a 'comply or explain' basis.

Mr Koh Wee Kwang, Council member of the Institute of Singapore Chartered Accountants, and Director, Kreston ACA PAC shares more