Standardised Framework: ACRA’s Sustainability Reporting Body of Knowledge (SR BOK) sets a national benchmark for sustainability-reporting education aligned with ISSB standards.
Workforce Upskilling: The initiative supports Singapore’s talent pipeline for climate disclosure roles, aligning with the SG Green Plan 2030 and upcoming regulatory demands.
Broad Industry Backing: Endorsed by over 50 stakeholders and supported by ISSB, ISCA, and major educational institutions to boost consistency and quality in sustainability training.
Singapore’s Accounting and Corporate Regulatory Authority (ACRA) has launched the Sustainability Reporting Body of Knowledge (SR BOK)—a structured guidebook designed to help training providers create high-quality, ISSB-aligned programmes for professionals in sustainability reporting.
“ACRA is fully committed to helping companies build capabilities in sustainability reporting,” said Chia-Tern Huey Min, Chief Executive of ACRA. “With the Sustainability Reporting Body of Knowledge, training providers would be able to develop high-quality programmes that not only prepare professionals for sustainability reporting but also meet the increasing market demands.”
The release coincided with the International Sustainability Standards Board (ISSB)’s Preparer Readiness Training on May 19 and forms part of Singapore’s wider push under the Singapore Green Plan 2030 to build green skills in the workforce.
With mandatory ISSB-aligned climate disclosures now in effect for SGX-listed companies, demand for professionals equipped with relevant expertise is rising fast. The SR BOK addresses this head-on by offering a detailed roadmap of technical skills and competencies in:
Greenhouse gas accounting
IFRS S1 and S2 standards
Climate-related disclosures in line with the Greenhouse Gas Protocol
“With an increasing number of companies progressively disclosing climate-related information to meet stakeholder expectations, Singapore will need to build a talent pipeline,” ACRA noted.
The framework has been validated by more than 50 stakeholders—including regulators, corporate preparers, assurance providers, and training institutions—through focused consultations.
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“We recognise that capacity building is an essential pillar in the high-quality application of our sustainability standards,” said Sue Lloyd, Vice-Chair of the ISSB. “We commend ACRA on this important initiative to support Singapore’s sustainability reporting ecosystem.”
Key institutions have pledged support:
ISCA CEO Fann Kor: “By equipping professionals with the necessary competencies aligned with global standards, the SR BOK will uplift the quality and consistency of sustainability information.”
Professor Jun Yang, NTU: “The SR BOK establishes a clear and consistent foundation of knowledge… to meet the growing demands of climate-related disclosures.”
Ms Tan Siew Kim, Temasek Polytechnic: “It ensures curriculum relevance, supports trainer development, and equips learners with in-demand sustainability knowledge and skills.”
ACRA is working with SkillsFuture Singapore to provide funding for SR BOK-aligned programmes, ensuring wider accessibility and institutional alignment. The SR BOK is available for public access at: go.gov.sg/acra-srbok.
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