Climate first…or last?

Speaker: Assoc Prof Mak Yuen Teen 15 May 2025

As sustainability disclosures move closer to becoming mandatory in many regions, a key question arises: How do companies determine what truly matters? The writers, including Assoc Prof Mak Yuen Teen from the Department of Accounting at NUS Business School, studied how companies across Asia-Pacific tackle this and found that, in many cases, companies disclose long lists of ESG risks without truly understanding which are strategic, financially material, or aligned with stakeholder concerns.

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