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* Question 1: Roadmap towards Mandatory Climate-related Disclosures

Do you agree with the proposed roadmap towards mandatory climate-related disclosures, consistent with the TCFD Recommendations? You may also provide suggestions on the roadmap.

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* Question 2 (a): Prioritisation of Industry Sectors

Do you agree that the prioritisation of issuers for mandatory climate-related disclosures should be based on their industry classification? If so, please suggest the industries (for example, those identified by the TCFD or GFIT).

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* Question 2 (b): Prioritisation of Industry Sectors

If you disagree with a prioritisation based on industry classification, please suggest alternatives (for example, based on size, which may be pegged to the issuer’s listing board (i.e. Mainboard or Catalist), market capitalisation or other thresholds).

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* Question 3: Amendments to Incorporate TCFD Recommendations

Do you agree with the proposed amendments to incorporate the TCFD Recommendations in the SR Regime?

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* Question 4: Sustainability Reporting Frameworks and ESG Indicators

Do you agree that SGX should not, at this current juncture, prescribe specific sustainability reporting frameworks and ESG indicators against which issuers should report?

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* Question 5: Guideline on Materiality

Do you agree that the Working Guideline on materiality should be retained?

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* Question 6 (a): Assurance

Do you agree that issuers should be required to subject their sustainability reports to internal assurance? If so, do you agree that the scope should minimally include assurance on whether data being reported is accurate and complete?

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* Question 6 (b): Assurance

Are there any aspects of the sustainability report that should be subject to external assurance?

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* Question 6 (c): Assurance

Should issuers be required to disclose in the sustainability report that internal assurance or external assurance has been conducted? If so, please suggest the content of such disclosures.

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* Question 7 (a): Training for Directors

Do you agree that the mandatory training for First-time Directors should include a specific component on sustainability? If so, please provide your views on the specific topics relating to sustainability that should be covered.

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* Question 7 (b): Training for Directors

Do you agree that all directors (regardless of whether they are First-time Directors) must undergo a prescribed one-time training on sustainability?

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* Question 8 (a): Reporting Timeframe

Do you agree that the sustainability report should be issued together with the annual report?

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* Question 8 (b): Reporting Timeframe

Do you agree that issuers who conduct external assurance should be allowed to follow the existing reporting timeline (i.e. option of issuing a full standalone sustainability report within five months of the end of the financial year, with a summary included in the annual report)?

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* Question 9 (a): Board Diversity

Do you agree that issuers must set and disclose their board diversity policy in their annual reports?

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* Question 9 (b): Board Diversity

Do you agree that gender should be an aspect of diversity encapsulated within issuers’ board diversity policy? What other aspects, if any, must be mentioned?

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* Question 9 (c): Board Diversity

Do you agree that issuers’ disclosure in their annual reports on their board diversity policy must contain targets for achieving the stipulated diversity, accompanying plans, and timeline for achieving the targets?

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* Question 9 (d): Board Diversity

Apart from targets, accompanying plans and timeline for achieving the targets, what other component, if any, must be part of the issuers’ disclosure on their board diversity policy?

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* Question 9 (e): Board Diversity

Do you agree that issuers should be required to disclose in their annual reports as part of the board diversity policy, how the combination of skills, talents, experience and diversity of directors on the Boards serve their needs and plans?

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* Question 10: Implementation

Do you agree with the implementation timeline? If not, please elaborate and propose alternatives.

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