Page 59 - 期货和衍生品行业监管动态（2022年7月）
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期货和衍生品行业监管动态
established by the International Sustainability Standards Board (ISSB), as expected by
the end of this year.
b. SGX has set out a roadmap for mandatory climate-related financial disclosures
by listed entities. Listed companies in sectors where climate-related disclosures are
the most relevant will be required to provide these disclosures for the financial year
commencing 1 January 2023. More sectors will be added to the mandatory disclosure
list for the financial year commencing 1 January 2024. SGX has indicated its intention
to work towards aligning its reporting requirements with the ISSB standards after they
are finalised.
c. SGX and ACRA have also convened a Sustainability Reporting Advisory
Committee to advise on a sustainability reporting roadmap for all
Singapore-incorporated companies.
d. An industry task force convened by MAS is developing a taxonomy to
help financial institutions in Singapore classify activities as environmentally
sustainable, harmful, or in transition.
e. MAS ’ Project Greenprint will leverage technology-based solutions to
enhance access to trusted and high-quality ESG data for decision-making.
Third, to encourage firms to invest in sustainable projects and assets and adopt
sustainable business practices, MAS has introduced the Sustainable Bond Grant
Scheme (SBGS) and Green and Sustainability-Linked Loan Grant Scheme (GSLS) to
help corporates defray the additional costs incurred in conducting external reviews
aligned with internationally-recognised principles. The GSLS also encourages banks
to develop green and sustainability-linked loan frameworks to make such financing
more accessible to small and medium-sized enterprises.
Finally, MAS and the Institute of Banking and Finance (IBF) launched the
Sustainable Finance Technical Skills and Competencies (TSCs) earlier this year to
support the financial industry, businesses and individuals in deepening their
sustainable finance capabilities. The TSCs set out robust, common standards of
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