ISSB reporting standards mandate absolute financed emissions disclosures for STI constituents from FY2025

The International Sustainability Standards Board (ISSB) standards, mandated by the Singapore Exchange (SGX), require Straits Times Index (STI) constituents to disclose absolute financed emissions where material. Lenders must provide breakdowns by industry and asset class, although some banks are currently utilizing transitional reliefs.

Why it mattersLawyers advising STI-listed banks must ensure compliance with these mandatory reporting frameworks and oversee the implementation of the required sectoral breakdowns.