As the US retreats from mandatory climate disclosures, Singapore is strengthening alignment with ISSB sustainability reporting standards.

The ISSB’s latest decisions make clear that nature reporting is moving from voluntary ambition to practical expectation, with TNFD alignment set to shape how companies deliver IFRS S1 disclosures.

The TISFD has published the first draft of its framework on people‑related risk, opening consultation as companies and investors grapple with how social issues fit into an ISSB‑anchored disclosure system.