Perception of Preparers and Users on Sustainability Reporting in Singapore

Hwang Soo Chiat and Wong Dan Chi

Journal of Education and Vocational Research, 2013, vol. 4, issue 6, 174-183

Abstract: The trend of sustainability reports has increased inexorably as the clamor by various stakeholders including NGOs have been growing louder and louder. In Singapore only a small percentage of listed companies are voluntary providing sustainability reporting but this number is set to increase in line with the world trend. This study attempts to address the perceptions of the importance and usefulness of sustainability reporting, the reporting framework and the training needs of both users and preparers to provide such reports. The results from a survey suggest that the respondents (both undergraduates and managers) perceive sustainability reporting positively and there is a need to provide training especially in the area of integrating financial reporting with sustainability reporting.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:rnd:arjevr:v:4:y:2013:i:6:p:174-183

DOI: 10.22610/jevr.v4i6.117

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