ESG-related Obligations for SGX-listed companies

What are the components that should be reported in the annual report?

According to SGX (Rulebook 711B),
last revised on 1 January 2022
(1) The sustainability report must describe the sustainability practices with reference to the following primary components:
(a)    material environmental, social and governance factors;
(aa)  climate-related disclosures consistent with the recommendations of the Task Force on Climate-related Financial     Disclosures;
(b)    policies, practices and performance;
(c)    targets;
(d)    sustainability reporting framework; and
(e)    Board statement and associated governance structure for sustainability practices.
(2) If the issuer excludes any primary component, it must disclose such exclusion and describe what it does instead, with reasons for doing so. An issuer in any of the industries identified in Practice Note 7.6 may not exclude the primary component in Rule 711B(1)(aa).