Singapore’s Accounting and Corporate Regulatory Authority (ACRA) has introduced the Sustainability Reporting Body of Knowledge (SR BOK)—a comprehensive framework to upskill the workforce in sustainability reporting and support the nation’s ESG and carbon neutral strategy under the Singapore Green Plan 2030. 

The SR BOK offers a standardized guide for training providers to develop high-quality, International Sustainability Standards Board (ISSB)-aligned programmes. It outlines technical competencies in greenhouse gas (GHG) accounting, IFRS S1 and S2, and climate-related disclosures following the Greenhouse Gas Protocol. 

“ACRA is fully committed to helping companies build capabilities in sustainability reporting,” said CEO Chia-Tern Huey Min. The framework coincides with increasing regulatory expectations—especially for SGX-listed firms now mandated to comply with ISSB climate disclosure requirements. 

Backed by over 50 stakeholders—including regulators, educators, and industry leaders—the initiative aims to boost consistency, quality, and talent development in sustainability reporting. Supporters include the International Sustainability Standards Board (ISSB), Institute of Singapore Chartered Accountants (ISCA), Nanyang Technological University (NTU), and Temasek Polytechnic. 

Sue Lloyd, Vice-Chair of the ISSB, praised the SR BOK: “Capacity building is an essential pillar in high-quality ESG application… we commend ACRA on this critical step.” 

To ensure widespread adoption, ACRA is partnering with SkillsFuture Singapore to provide funding support, making SR BOK-aligned training accessible across institutions. 

As ESG disclosure and climate accountability become core to corporate governance, Singapore’s SR BOK positions the nation as a regional leader in sustainability education. It provides a blueprint to ensure professionals are equipped to meet evolving ESG standards and contribute to carbon neutral strategy execution. 

资料来源 

https://esgnews.com/singapore-launches-guidebook-for-sustainability-reporting-training-providers/ 

https://www.pressreader.com/singapore/the-business-times/20250520/281629606179007?srsltid=AfmBOor_X57fBXRyX0ORrcao5Kvjxr_PkpNmynaMSDTo9QkcH142ZHG8