Sustainability Reporting

AY2025/2026 Semester 2

In the recent years, there is an exponential increase in the number of companies that measure, manage and communicate their corporate sustainability performance. With increasing pressure from stakeholders and investors, corporations both small and large are reporting their sustainability (or Environmental, Societal and Governance [ESG]) efforts and performance. In many countries, sustainability reporting is a mandatory requirement, especially for listed companies. Having an appreciation of sustainability reporting and reporting standards is a must for any sustainability professional. Corporate sustainability involves business strategies to create long-term financial value through measurable societal impact. The focus of this course will be on both preparing and interpreting sustainability and integrated reports. This course covers some of the key existing standards used for environmental, social and governance (ESG) such as Task Force on Climate Related Financial Disclosures (TCFD), Global Reporting Initiatives (GRI), Integrated Reporting (IR), Sustainability Reporting Standards Board (SASB) and International Sustainability Standards Board (ISSB).