Guide to Internal Review of Sustainability Report
The Institute of Internal Auditors Singapore has developed this Guide to enhance internal audit professionals' skills and knowledge amid the latest sustainability reporting developments.
The publication of the Guide follows Singapore Exchange’s (SGX) latest Listing Rule changes, which were effective 1 January 2022, requiring issuers to subject their sustainability reporting process to an internal review. This new requirement aims to increase stakeholder confidence in the accuracy and reliability of the ESG information disclosed by issuers in their Sustainability Reports.