Greetings,

We hope this message finds you well.

We’re excited to share the report that Tina Thomas, our Head of ESG & Sustainability, has recently co-authored with Professor Mak Yuen Teen from the National University of Singapore. The report explores the ten questions that Boards should ask regarding Materiality Assessment of Sustainability-related Risks and Opportunities (SROs) and the findings from the Materiality Assessment study conducted on listed companies in Singapore, Malaysia and Australia . It has been officially published by Sustainable Finance Institute Asia and Governance for Stakeholders.

This publication reflects our ongoing commitment to staying ahead of the curve and sharing meaningful insights with our clients and partners.

• The full report is attached for your reading.
• For a concise summary, you may also visit Baker Tilly’s website: Climate First or Last?

Thank you for your continued support. Should you have any questions or thoughts, we’d be happy to hear from you.

Best Wishes,

ESG Team @ Baker Tilly Singapore