Sustainability-reporting training providers in Singapore have been given a new resource to help align their curricula with international standards, as the country moves to enhance its capabilities in climate-related disclosures.
According to Business Times, on 19 May, the Accounting and Corporate Regulatory Authority (Acra) introduced the Sustainability Reporting Body of Knowledge (SR BOK), a guidebook designed to aid course developers in building ISSB-aligned training for professionals.
This initiative supports Singapore’s broader push towards climate transparency, following the September 2023 mandate from the Singapore Exchange Regulation requiring all listed companies to produce climate disclosures in line with the International Sustainability Standards Board (ISSB) from this financial year.
According to Acra, the guidebook is intended to “provide essential knowledge areas” based on ISSB standards. These areas include greenhouse gas accounting, sustainability and climate reporting, materiality assessments, climate transition planning, and assurance. With demand rising for qualified professionals who can meet stakeholder expectations in climate reporting, the SR BOK is seen as a foundational step in developing the nation’s sustainability workforce.
Acra said, “With an increasing number of companies progressively disclosing climate-related information to meet stakeholder expectations, Singapore will need to build a talent pipeline to meet the growing demand for professionals who can take on sustainability reporting-related roles.”
Training providers are encouraged to use the guidebook as a framework, ensuring consistency in course quality and depth across institutions. However, the guidebook also allows flexibility for providers to adapt content based on specific learning needs. Case studies will be included to illustrate practical applications of the concepts covered.
Support for the guidebook’s development has come from over 50 industry stakeholders, including company preparers, assurance providers, professional bodies and academic institutions. Acra also noted that it is working with SkillsFuture Singapore to offer funding support for training aligned with the guidebook.
Organisations already on board include the Institute of Singapore Chartered Accountants, Nanyang Technological University, and Temasek Polytechnic. Acra said, “This alignment will strengthen the development of comprehensive training programmes to build capacity in sustainability reporting, creating a strong pipeline of professionals who can prepare climate-related disclosures and bolster Singapore’s sustainability reporting ecosystem.”
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