1.1 What is Sustainability Reporting?
1.2 Brief Oerview of ESG Factors
1.3 Why It Matters for Banks and Financial Institutions
1.4 Key Concepts: Materiality
1.5 Single Materiality (Financial Materiality)
1.6 Double Materiality
1.7 Why the Distinction is Important and Increasingly Relevant
1.8 Stakeholders in Financial Services Sustainability Reporting
2.1 Evolution of Sustainability Reporting
2.2 From Voluntary Disclosures to Mandatory Requirements
2.3 The Global Shift Towards Standardised, Comparable Data
2.4 SGX Listing Rules and Practice Note 7.6
2.5 Mandatory Primary Components of an SGX Sustainability Report Part I
2.6 Mandatory Primary Components of an SGX Sustainability Report Part II
2.7 SGX's Phased Approach to Mandatory Climate Disclosures
2.8 Transition from TCFD Recommendations to ISSB Standards
3.1 The Four Pillars that continue from TCFD into ISSB’s IFRS S2
3.2 Key Requirements Under IFRS S2
3.3 Specific Relevance for Financial Institutions
4.1 MAS Expectations and Guidelines for Financial Institutions
4.2 MAS Finance for Net Zero (FiNZ)
4.3 The Core Strategic Outcomes
4.4 MAS Guidelines on Environmental Risk Management (for Banks)
4.5 MAS's Role in Driving ISSB Adoption
4.6 Key Expectations for Transition Planning
4.7 Industry-Led Initiatives Supported by MAS
Conclusion
Instructions
Questions
