In a strategic move to strengthen sustainability capabilities across sectors, the Accounting and Corporate Regulatory Authority (ACRA) has officially launched the Sustainability Reporting Body of Knowledge (SR BOK)—a national framework designed to guide training providers in delivering high-quality, globally aligned sustainability reporting programmes.
This initiative marks a major step in aligning Singapore’s sustainability education ecosystem with international reporting standards, while supporting national climate and workforce development goals.
Key Highlights of the SR BOK Framework:
Standardised National Framework
The SR BOK sets a unified benchmark for sustainability reporting training in Singapore, structured around internationally recognised frameworks such as the IFRS Sustainability Disclosure Standards (S1 and S2) issued by the International Sustainability Standards Board (ISSB). It ensures that education providers deliver consistent, relevant, and future-ready training for sustainability professionals.
Strategic Workforce Development
Aligned with the Singapore Green Plan 2030, this framework supports the nation’s broader ambition to develop a skilled workforce for emerging ESG and climate-related roles. It equips professionals with the competencies needed to meet evolving disclosure expectations, both locally and globally.
Robust Industry Validation
The SR BOK has been co-developed and endorsed by over 50 stakeholders including regulators, professional bodies, training providers, and industry leaders. This collaborative approach ensures the framework remains responsive to market needs and evolving global standards.
Setting the Stage for ESG Excellence
As sustainability reporting becomes integral to corporate accountability and investor transparency, initiatives like the SR BOK play a vital role in ensuring talent readiness and regulatory alignment.
Singapore’s leadership in ESG capacity building is a model for nations aiming to embed climate resilience and sustainability into their financial ecosystems.
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