The trend of sustainability reports has increased inexorably as the clamor by various stakeholders including NGOs have been growing louder and louder. Some countries have even made sustainability reporting mandatory. In Singapore only a small percentage of listed companies are voluntary providing sustainability reporting but this number is set to increase in line with the world trend. As sustainability reporting in Singapore will continue to grow this study attempts to address the perceptions of the importance and usefulness of sustainability reporting, the reporting framework and the training needs of both users and preparers to provide such reports. The results from a survey suggest that the respondents (both undergraduates and managers) perceive sustainability reporting positively and there is a need to provide training especially in the area of integrating financial reporting with sustainability reporting.
2013 International Congress on Social Sciences and Business
City or Country
HWANG, Soo Chiat; KHOO, Teng Aun; and Wong, Dan Chi.
Review on the State of Sustainability Reporting in Singapore. (2013). 18. Research Collection School Of Accountancy (SMU Access Only).
Available at: http://ink.library.smu.edu.sg/soa_research_smu/13