{"schema_version":"1.0","metadata_updated_at":"2026-10-18","retrieved_at":"2026-10-18T12:03:10.183Z","publication_boundary":"published-and-visible-only","projection_of":"live CMS records and published versions; not a parallel publication register","view":"reports","total":2,"page":1,"page_size":25,"next_page":null,"rights":"https://snn.sg/governance/rights","interpretation_boundary":"SNN.SG editorial metadata, not an official determination. Unresolved is not false, exemption or permission. Framework references are mentions, not alignment or compliance.","records":[{"id":"analysis-016","kind":"regional","title":"When Disclosure Gets Lighter","description":"Why Simplified ESRS Shifts the Burden from Datapoints to Evidence Judgement","canonical_url":"https://snn.sg/evidence-infrastructure/analysis/016","publisher":"SNN.SG","publication_date":"2026-09-23T00:00:00.000Z","last_updated":"2026-10-16T03:41:15.808Z","publication_date_precision":"recorded-timestamp","version":4,"global_issue":"EIA-016","global_title":null,"global_canonical":"https://www.sustainabilitynewsnetwork.net/article/when-disclosure-gets-lighter","desks":["singapore","asean","capital-enterprise","standards-regulation"],"frameworks":["ISSB","SASB","IFRS S1","IFRS S2","ESRS","GRI","TNFD","ASEAN Taxonomy"],"regional_relevance":"SNN.SG's regional interpretation is that Singapore can become an ASEAN evidence-compression and assurance node by connecting ISSB-aligned reporting, regional operating evidence and capital workflows. The advantage is not the shortest report. It is a report whose selection decisions can be reconstructed without pretending that EU rules apply directly in Singapore or across ASEAN.","interpretation_summary":"SNN.SG's regional interpretation is that Singapore can become an ASEAN evidence-compression and assurance node by connecting ISSB-aligned reporting, regional operating evidence and capital workflows. The advantage is not the shortest report. It is a report whose selection decisions can be reconstructed without pretending that EU rules apply directly in Singapore or across ASEAN.","sources":[{"evidence_id":"https://eur-lex.europa.eu/eli/reg_del/2026/1563/oj","url":"https://eur-lex.europa.eu/eli/reg_del/2026/1563/oj","institution":"European Union","title":"Commission Delegated Regulation (EU) 2026/1563 · Simplified ESRS","role":"legal-text","source_relationship":"international-primary","profile_id":"european-union","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://finance.ec.europa.eu/news/commission-adopts-revised-sustainability-reporting-standards-2026-07-03_en","url":"https://finance.ec.europa.eu/news/commission-adopts-revised-sustainability-reporting-standards-2026-07-03_en","institution":"European Commission","title":"Commission adopts revised sustainability reporting standards","role":"implementation-record","source_relationship":"international-primary","profile_id":"european-commission","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://finance.ec.europa.eu/news/commission-seeks-feedback-revised-sustainability-reporting-standards-2026-05-06_en","url":"https://finance.ec.europa.eu/news/commission-seeks-feedback-revised-sustainability-reporting-standards-2026-05-06_en","institution":"European Commission","title":"Commission seeks feedback on revised sustainability reporting standards","role":"official-consultation","source_relationship":"international-primary","profile_id":"european-commission","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng","url":"https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng","institution":"European Union","title":"Commission Delegated Regulation (EU) 2023/2772 · Original ESRS","role":"legal-text","source_relationship":"international-primary","profile_id":"european-union","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","url":"https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline/","institution":"Accounting and Corporate Regulatory Authority","title":"Sustainability reporting and assurance requirements timeline","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"accounting-and-corporate-regulatory-authority","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.acra.gov.sg/public-consultations/public-consultation-on-singapore-s-sustainability-disclosure-standards","url":"https://www.acra.gov.sg/public-consultations/public-consultation-on-singapore-s-sustainability-disclosure-standards/","institution":"Accounting and Corporate Regulatory Authority","title":"Public consultation on Singapore Sustainability Disclosure Standards","role":"official-consultation","source_relationship":"singapore-primary","profile_id":"accounting-and-corporate-regulatory-authority","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.acra.gov.sg/news-events/news-announcements/887","url":"https://www.acra.gov.sg/news-events/news-announcements/887/","institution":"Accounting and Corporate Regulatory Authority","title":"Extended timelines for most climate reporting requirements","role":"implementation-record","source_relationship":"singapore-primary","profile_id":"accounting-and-corporate-regulatory-authority","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","url":"https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","institution":"Singapore Exchange Regulation","title":"Practice Note 7.6 · Sustainability Reporting Guide","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"singapore-exchange-regulation","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","url":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/","institution":"IFRS Foundation","title":"IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information","role":"legal-text","source_relationship":"international-primary","profile_id":"ifrs-foundation","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","url":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures/","institution":"IFRS Foundation","title":"IFRS S2 Climate-related Disclosures","role":"legal-text","source_relationship":"international-primary","profile_id":"ifrs-foundation","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","url":"https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance/","institution":"IFRS Foundation and EFRAG","title":"ESRS-ISSB Standards interoperability guidance","role":"official-guidance","source_relationship":"international-primary","profile_id":"ifrs-foundation-and-efrag","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.globalreporting.org/standards/standards-development/topic-standard-project-for-material-topics","url":"https://www.globalreporting.org/standards/standards-development/topic-standard-project-for-material-topics/","institution":"Global Reporting Initiative","title":"GRI 3 · Material Topics 2021","role":"official-guidance","source_relationship":"international-primary","profile_id":"global-reporting-initiative","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","url":"https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","institution":"International Auditing and Assurance Standards Board","title":"International Standard on Sustainability Assurance 5000","role":"legal-text","source_relationship":"international-primary","profile_id":"international-auditing-and-assurance-standards-board","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://asean.org/asean-taxonomy-board-releases-complete-version-of-asean-taxonomy-for-sustainable-finance","url":"https://asean.org/asean-taxonomy-board-releases-complete-version-of-asean-taxonomy-for-sustainable-finance/","institution":"ASEAN Taxonomy Board","title":"ASEAN Taxonomy for Sustainable Finance Version 4","role":"official-guidance","source_relationship":"asean-primary","profile_id":"asean-taxonomy-board","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://ghgprotocol.org/corporate-value-chain-scope-3-standard","url":"https://ghgprotocol.org/corporate-value-chain-scope-3-standard","institution":"Greenhouse Gas Protocol","title":"Corporate Value Chain Scope 3 Standard","role":"methodology-publication","source_relationship":"international-primary","profile_id":"greenhouse-gas-protocol","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://tnfd.global/recommendations-of-the-tnfd","url":"https://tnfd.global/recommendations-of-the-tnfd/","institution":"Taskforce on Nature-related Financial Disclosures","title":"TNFD Recommendations","role":"official-guidance","source_relationship":"international-primary","profile_id":"taskforce-on-nature-related-financial-disclosures","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.sustainabilitynewsnetwork.net/article/a-reporting-boundary-is-not-yet-an-evidence-boundary","url":"https://www.sustainabilitynewsnetwork.net/article/a-reporting-boundary-is-not-yet-an-evidence-boundary","institution":"Sustainability News Network","title":"EIS-018 · A Reporting Boundary Is Not Yet an Evidence Boundary","role":"methodology-publication","source_relationship":"related-global-analysis","profile_id":"sustainability-news-network","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","url":"https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","institution":"Monetary Authority of Singapore","title":"Digital Platform for ESG Data Collection and Access","role":"implementation-record","source_relationship":"singapore-primary","profile_id":"monetary-authority-of-singapore","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","url":"https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","institution":"ASEAN Capital Markets Forum","title":"ASEAN Simplified ESG Disclosure Guide for SMEs in Supply Chains · Version 2","role":"official-guidance","source_relationship":"asean-primary","profile_id":"asean-capital-markets-forum","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.sc.com.my/nsrf","url":"https://www.sc.com.my/nsrf","institution":"Securities Commission Malaysia","title":"National Sustainability Reporting Framework","role":"official-guidance","source_relationship":"member-state-primary","profile_id":"securities-commission-malaysia","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","url":"https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide/","institution":"IFRS Foundation","title":"Inaugural Jurisdictional Guide for the adoption or other use of ISSB Standards","role":"official-guidance","source_relationship":"international-primary","profile_id":"ifrs-foundation","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.ifrs.org/issued-standards/sasb-standards","url":"https://www.ifrs.org/issued-standards/sasb-standards/","institution":"IFRS Foundation","title":"SASB Standards and investor-focused industry disclosure","role":"official-standard-setting-resource","source_relationship":"international-primary","profile_id":"ifrs-foundation","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.coso.org/internal-control","url":"https://www.coso.org/internal-control","institution":"Committee of Sponsoring Organizations","title":"Internal Control and Sustainability Reporting Guidance","role":"official-guidance","source_relationship":"international-primary","profile_id":"committee-of-sponsoring-organizations","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting","url":"https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting","institution":"Securities Commission Malaysia","title":"Navigating the Transition: A Guide for Boards","role":"official-guidance","source_relationship":"member-state-primary","profile_id":"securities-commission-malaysia","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false}],"boundary":{"assertion_owner":"SNN.SG Editorial Desk","schema_version":"1.0","assessments":{"policy_support":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"project_approval":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"funding_commitment":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"legal_obligation":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"investment_decision":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"regional_rule":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"market_signal":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"durability_confirmed":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null}},"statement":"A Singapore rule does not create an ASEAN-wide obligation. ASEAN guidance does not create uniform national law. ISSB alignment does not establish entity-specific compliance. Evidence reuse does not transfer legal, supervisory, assurance or investment authority. Singapore's regional capital role does not grant universal decision authority. Cited institutions do not endorse SNN.SG's inference.","statement_locator":"https://snn.sg/evidence-infrastructure/analysis/016#reading-integrity","evidence_gaps":["analysis-016-singapore: competent_authority unresolved","analysis-016-singapore: local_standard unresolved","analysis-016-singapore: legal_instrument unresolved","analysis-016-singapore: rule_version unresolved","analysis-016-singapore: entity_class unresolved","analysis-016-singapore: scope_threshold unresolved","analysis-016-singapore: reporting_period unresolved","analysis-016-singapore: effective_date unresolved","analysis-016-singapore: transition_relief unresolved","analysis-016-singapore: explanation_requirement unresolved","analysis-016-singapore: assurance_requirement unresolved","analysis-016-singapore: local_modification unresolved","analysis-016-asean-context: competent_authority unresolved","analysis-016-asean-context: local_standard unresolved","analysis-016-asean-context: legal_instrument unresolved","analysis-016-asean-context: rule_version unresolved","analysis-016-asean-context: entity_class unresolved","analysis-016-asean-context: scope_threshold unresolved","analysis-016-asean-context: reporting_period unresolved","analysis-016-asean-context: effective_date unresolved","analysis-016-asean-context: transition_relief unresolved","analysis-016-asean-context: explanation_requirement unresolved","analysis-016-asean-context: assurance_requirement unresolved","analysis-016-asean-context: local_modification unresolved","analysis-016-malaysia: competent_authority unresolved","analysis-016-malaysia: local_standard unresolved","analysis-016-malaysia: legal_instrument unresolved","analysis-016-malaysia: rule_version unresolved","analysis-016-malaysia: entity_class unresolved","analysis-016-malaysia: scope_threshold unresolved","analysis-016-malaysia: reporting_period unresolved","analysis-016-malaysia: effective_date unresolved","analysis-016-malaysia: transition_relief unresolved","analysis-016-malaysia: explanation_requirement unresolved","analysis-016-malaysia: assurance_requirement unresolved","analysis-016-malaysia: local_modification unresolved"],"required_follow_up_evidence":["Track the application of the revised ESRS from financial years beginning on or after 1 January 2027, Singapore's Sustainability Disclosure Standards consultation and phased climate-reporting roadmap, and ASEAN issuer practice. Test whether boards and assurance practitioners can reconstruct why information was selected, aggregated, estimated, omitted or elevated into entity-specific disclosure.","For evidence compression and accountable judgements, a dated test reconstructs the original source, local scope, material method and reviewer judgement, then shows the same evidence IDs reused with separately justified Singapore and ASEAN decisions.","For evidence compression and accountable judgements, the test cannot reconstruct a material boundary or method, transfers a local duty or approval across borders, or later source corrections do not reach the decisions that used the earlier record."],"implementation_envelopes":[{"jurisdiction":"Singapore","competent_authority":null,"local_standard":null,"legal_instrument":null,"rule_version":null,"entity_class":null,"scope_threshold":null,"reporting_period":null,"effective_date":null,"obligation_state":"Entity and destination applicability requires a separate local determination","transition_relief":null,"explanation_requirement":null,"assurance_requirement":null,"local_modification":null,"permitted_use":"Prepare the Singapore decision-specific applicability and evidence review for evidence compression and accountable judgements.","prohibited_conclusion":"Do not transfer a Singapore duty, regional recommendation, assurance conclusion or investment decision across jurisdictions.","id":"analysis-016-singapore","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://www.acra.gov.sg/public-consultations/public-consultation-on-singapore-s-sustainability-disclosure-standards"]},{"jurisdiction":"ASEAN regional context; national implementation remains separate","competent_authority":null,"local_standard":null,"legal_instrument":null,"rule_version":null,"entity_class":null,"scope_threshold":null,"reporting_period":null,"effective_date":null,"obligation_state":"Entity and destination applicability requires a separate local determination","transition_relief":null,"explanation_requirement":null,"assurance_requirement":null,"local_modification":null,"permitted_use":"Interpret regional guidance for evidence compression and accountable judgements; require a separate national implementation determination.","prohibited_conclusion":"Do not transfer a Singapore duty, regional recommendation, assurance conclusion or investment decision across jurisdictions.","id":"analysis-016-asean-context","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://asean.org/asean-taxonomy-board-releases-complete-version-of-asean-taxonomy-for-sustainable-finance","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains"]},{"jurisdiction":"Malaysia","competent_authority":null,"local_standard":null,"legal_instrument":null,"rule_version":null,"entity_class":null,"scope_threshold":null,"reporting_period":null,"effective_date":null,"obligation_state":"Entity and destination applicability requires a separate local determination","transition_relief":null,"explanation_requirement":null,"assurance_requirement":null,"local_modification":null,"permitted_use":"Resolve the Malaysian entity, reporting period, instrument and relief separately from Singapore and regional guidance.","prohibited_conclusion":"Do not transfer a Singapore duty, regional recommendation, assurance conclusion or investment decision across jurisdictions.","id":"analysis-016-malaysia","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.sc.com.my/nsrf"]}]},"related_reports":[{"url":"https://snn.sg/evidence-infrastructure/signal/021","relationship":"shares-cited-evidence","evidence_ids":["https://finance.ec.europa.eu/news/commission-adopts-revised-sustainability-reporting-standards-2026-07-03_en","https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://www.acra.gov.sg/public-consultations/public-consultation-on-singapore-s-sustainability-disclosure-standards","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/article/efrag-2026-revised-esrs-datapoints-2026","relationship":"shares-cited-evidence","evidence_ids":["https://finance.ec.europa.eu/news/commission-adopts-revised-sustainability-reporting-standards-2026-07-03_en"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/024","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/021","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/020","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/023","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/019","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/022","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://www.acra.gov.sg/public-consultations/public-consultation-on-singapore-s-sustainability-disclosure-standards","https://www.acra.gov.sg/news-events/news-announcements/887","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/019","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://www.acra.gov.sg/public-consultations/public-consultation-on-singapore-s-sustainability-disclosure-standards","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://asean.org/asean-taxonomy-board-releases-complete-version-of-asean-taxonomy-for-sustainable-finance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/014","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://www.acra.gov.sg/public-consultations/public-consultation-on-singapore-s-sustainability-disclosure-standards","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://asean.org/asean-taxonomy-board-releases-complete-version-of-asean-taxonomy-for-sustainable-finance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/018","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/013","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/012","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/016","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/015","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/014","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/009","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/008","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/013","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/007","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/006","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/005","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://tnfd.global/recommendations-of-the-tnfd","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/012","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/004","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.sc.com.my/nsrf"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/003","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/011","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/010","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/009","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/008","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/006","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/005","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/004","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/001","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/regulations/sustainability-reporting/requirements-timeline","https://rulebook.sgx.com/rulebook/practice-note-76-sustainability-reporting-guide","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.ifrs.org/news-and-events/news/2024/05/ifrs-foundation-and-efrag-publish-interoperability-guidance","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://tnfd.global/recommendations-of-the-tnfd","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains","https://www.sc.com.my/nsrf","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.ifrs.org/issued-standards/sasb-standards","https://www.coso.org/internal-control","https://www.sc.com.my/resources/media/media-release/sc-release-nsrf-guidance-to-help-companies-board-of-directors-drive-sustainability-reporting"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/020","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.coso.org/internal-control"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/015","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://asean.org/asean-taxonomy-board-releases-complete-version-of-asean-taxonomy-for-sustainable-finance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/017","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s2-climate-related-disclosures","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.coso.org/internal-control"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/011","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.coso.org/internal-control"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/010","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.coso.org/internal-control"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/002","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/001","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://ghgprotocol.org/corporate-value-chain-scope-3-standard","https://www.theacmf.org/sustainable-finance/publications/asean-simplified-esg-disclosure-guide-asedg-for-smes-in-supply-chains"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/007","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.coso.org/internal-control"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/003","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.coso.org/internal-control"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/002","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/ifrs-sustainability-disclosure-standards-around-the-world/jurisdictional-guide","https://www.coso.org/internal-control"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."}],"rights":"Public discovery, retrieval, contextual summarisation and citation are permitted with attribution and source context. Model training, fine-tuning, bulk dataset extraction, corpus replication and commercial redistribution are not granted by machine readability.","rights_url":"https://snn.sg/governance/rights","reading_integrity":{"canonical_thesis":"Commission Delegated Regulation (EU) 2026/1563 simplifies ESRS by reducing mandatory datapoints by more than 60% and total datapoints by more than 70%. The reporting surface becomes smaller, but the operational evidence universe does not. EIA-016 calls the governed transformation from broad evidence to selective disclosure Evidence Compression and identifies Judgement Density: fewer upstream decisions carry more reporting consequence.","regional_inference":"SNN.SG's regional interpretation is that Singapore can become an ASEAN evidence-compression and assurance node by connecting ISSB-aligned reporting, regional operating evidence and capital workflows. The advantage is not the shortest report. It is a report whose selection decisions can be reconstructed without pretending that EU rules apply directly in Singapore or across ASEAN.","singapore_context":"Singapore's phased ISSB-aligned climate reporting path makes this more than an EU implementation issue. Listed groups, large non-listed companies, boards and assurance teams need to distinguish checklist reduction from control reduction. Materiality, group boundaries, aggregation, estimation and entity-specific information still require named owners, evidence and review under Singapore requirements.","asean_differences":"Regional groups collect evidence across jurisdictions with different disclosure rules, data maturity, languages, supplier systems and assurance capacity. Reasonable and supportable information can reduce exhaustive collection, but it cannot erase where an estimate came from, which facility or value-chain relationship it represents, or why one jurisdiction was included while another was excluded.","boundary":"A Singapore rule does not create an ASEAN-wide obligation. ASEAN guidance does not create uniform national law. ISSB alignment does not establish entity-specific compliance. Evidence reuse does not transfer legal, supervisory, assurance or investment authority. Singapore's regional capital role does not grant universal decision authority. Cited institutions do not endorse SNN.SG's inference.","strengthening_falsifying_evidence":{"next_test":"Track the application of the revised ESRS from financial years beginning on or after 1 January 2027, Singapore's Sustainability Disclosure Standards consultation and phased climate-reporting roadmap, and ASEAN issuer practice. Test whether boards and assurance practitioners can reconstruct why information was selected, aggregated, estimated, omitted or elevated into entity-specific disclosure.","strengthening":"For evidence compression and accountable judgements, a dated test reconstructs the original source, local scope, material method and reviewer judgement, then shows the same evidence IDs reused with separately justified Singapore and ASEAN decisions.","falsifying":"For evidence compression and accountable judgements, the test cannot reconstruct a material boundary or method, transfers a local duty or approval across borders, or later source corrections do not reach the decisions that used the earlier record."}}},{"id":"signal-020","kind":"regional","title":"When AI Use Becomes an Evidence Problem","description":"Why Consequential Machine Use Is Creating a New Accountability Gap","canonical_url":"https://snn.sg/evidence-infrastructure/signal/020","publisher":"SNN.SG","publication_date":"2026-09-17T00:00:00.000Z","last_updated":"2026-10-16T03:41:16.726Z","publication_date_precision":"recorded-timestamp","version":4,"global_issue":"EIS-020","global_title":null,"global_canonical":"https://www.sustainabilitynewsnetwork.net/article/when-ai-use-becomes-an-evidence-problem","desks":["singapore","asean","capital-enterprise","standards-regulation"],"frameworks":["IFRS S1"],"regional_relevance":"Singapore can become an ASEAN use-governance and assurance node by linking system governance to reconstructable institutional use without treating testing as certification or automation as authority. EIA-010 governs whether evidence remains valid when a system changes; EIS-020 governs whether an outcome remains reconstructable when a governed system is used. Together they support a Pre-Disclosure Evidence Infrastructure for consequential machine-assisted decisions.","interpretation_summary":"Singapore can become an ASEAN use-governance and assurance node by linking system governance to reconstructable institutional use without treating testing as certification or automation as authority. EIA-010 governs whether evidence remains valid when a system changes; EIS-020 governs whether an outcome remains reconstructable when a governed system is used. Together they support a Pre-Disclosure Evidence Infrastructure for consequential machine-assisted decisions.","sources":[{"evidence_id":"https://eur-lex.europa.eu/eli/reg/2024/1689/oj","url":"https://eur-lex.europa.eu/eli/reg/2024/1689/oj","institution":"European Union","title":"Regulation (EU) 2024/1689 · Artificial Intelligence Act","role":"legal-text","source_relationship":"international-primary","profile_id":"european-union","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.imda.gov.sg/resources/press-releases-factsheets-and-speeches/press-releases/2020/model-ai-governance-framework-second-edition","url":"https://www.imda.gov.sg/resources/press-releases-factsheets-and-speeches/press-releases/2020/model-ai-governance-framework-second-edition","institution":"Infocomm Media Development Authority","title":"Singapore's Model AI Governance Framework","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"infocomm-media-development-authority","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://aiverifyfoundation.sg/model-ai-governance-framework-for-generative-ai","url":"https://aiverifyfoundation.sg/model-ai-governance-framework-for-generative-ai/","institution":"AI Verify Foundation","title":"Model AI Governance Framework for Generative AI","role":"official-guidance","source_relationship":"independent-external","profile_id":"ai-verify-foundation","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","url":"https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","institution":"Monetary Authority of Singapore","title":"Artificial Intelligence Model Risk Management","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"monetary-authority-of-singapore","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.smartnation.gov.sg/nais","url":"https://www.smartnation.gov.sg/nais/","institution":"Smart Nation Singapore","title":"National AI Strategy 2.0","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"smart-nation-singapore","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://asean.org/book/asean-guide-on-ai-governance-and-ethics","url":"https://asean.org/book/asean-guide-on-ai-governance-and-ethics/","institution":"ASEAN Secretariat","title":"ASEAN Guide on AI Governance and Ethics","role":"official-guidance","source_relationship":"asean-primary","profile_id":"asean-secretariat","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai","url":"https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai/","institution":"ASEAN Secretariat","title":"Expanded ASEAN Guide on AI Governance and Ethics · Generative AI","role":"official-guidance","source_relationship":"asean-primary","profile_id":"asean-secretariat","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.sustainabilitynewsnetwork.net/article/after-deployment","url":"https://www.sustainabilitynewsnetwork.net/article/after-deployment","institution":"Sustainability News Network","title":"EIA-010 · After Deployment","role":"related-global-analysis","source_relationship":"related-global-analysis","profile_id":"sustainability-news-network","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.emj.life/publication-isa","url":"https://www.emj.life/publication-isa","institution":"EMJ.LIFE","title":"MWP03 · ISA: Institutional Standards Architecture · DOI 10.64969/padv.isa.2026.v3","role":"methodology-publication","source_relationship":"related-institutional","profile_id":"emj-life","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.emj.life/publication-aiedsm","url":"https://www.emj.life/publication-aiedsm","institution":"EMJ.LIFE","title":"MWP04 · AIEDSM: AI Evidence Data Science Methodology · DOI 10.64969/emj.mwp04.aiedsm.2026.v1.0","role":"methodology-publication","source_relationship":"related-institutional","profile_id":"emj-life","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence","url":"https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence/","institution":"Government of Singapore / SG Digital Gateway","title":"Artificial Intelligence: Governance Frameworks and Guides","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"government-of-singapore-sg-digital-gateway","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format","url":"https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format/","institution":"Accounting and Corporate Regulatory Authority","title":"Filing financial statements in XBRL format","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"accounting-and-corporate-regulatory-authority","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.acra.gov.sg/resources/eservice-tools-portals","url":"https://www.acra.gov.sg/resources/eservice-tools-portals/","institution":"Accounting and Corporate Regulatory Authority","title":"Entity filing, trustBar and API tools","role":"implementation-record","source_relationship":"singapore-primary","profile_id":"accounting-and-corporate-regulatory-authority","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","url":"https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","institution":"Monetary Authority of Singapore","title":"Digital Platform for ESG Data Collection and Access","role":"implementation-record","source_relationship":"singapore-primary","profile_id":"monetary-authority-of-singapore","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","url":"https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window/","institution":"Singapore Customs","title":"Electronic Exchange of Form D via the ASEAN Single Window","role":"official-guidance","source_relationship":"singapore-primary","profile_id":"singapore-customs","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","url":"https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents/","institution":"ASEAN Secretariat","title":"ASEAN Digital Sector Key Documents","role":"official-guidance","source_relationship":"asean-primary","profile_id":"asean-secretariat","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://asean.org/our-communities/economic-community/asean-single-window/overview","url":"https://asean.org/our-communities/economic-community/asean-single-window/overview/","institution":"ASEAN Secretariat","title":"ASEAN Single Window Overview","role":"official-guidance","source_relationship":"asean-primary","profile_id":"asean-secretariat","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","url":"https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows/","institution":"Authority for Info-communications Technology Industry of Brunei Darussalam","title":"ASEAN Data Management Framework and Model Contractual Clauses","role":"official-guidance","source_relationship":"member-state-primary","profile_id":"authority-for-info-communications-technology-industry-of-brunei-darussalam","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.w3.org/TR/prov-overview","url":"https://www.w3.org/TR/prov-overview/","institution":"World Wide Web Consortium","title":"PROV Overview","role":"official-guidance","source_relationship":"international-primary","profile_id":"world-wide-web-consortium","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.w3.org/TR/vc-data-model-2.0","url":"https://www.w3.org/TR/vc-data-model-2.0/","institution":"World Wide Web Consortium","title":"Verifiable Credentials Data Model v2.0","role":"official-guidance","source_relationship":"international-primary","profile_id":"world-wide-web-consortium","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.nist.gov/itl/ai-risk-management-framework","url":"https://www.nist.gov/itl/ai-risk-management-framework","institution":"National Institute of Standards and Technology","title":"AI Risk Management Framework","role":"official-guidance","source_relationship":"international-primary","profile_id":"national-institute-of-standards-and-technology","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","url":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/","institution":"IFRS Foundation","title":"IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information","role":"legal-text","source_relationship":"international-primary","profile_id":"ifrs-foundation","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.coso.org/internal-control","url":"https://www.coso.org/internal-control","institution":"Committee of Sponsoring Organizations","title":"Internal Control and Sustainability Reporting Guidance","role":"official-guidance","source_relationship":"international-primary","profile_id":"committee-of-sponsoring-organizations","verification_date":"2026-10-02","source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false},{"evidence_id":"https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","url":"https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","institution":"International Auditing and Assurance Standards Board","title":"International Standard on Sustainability Assurance 5000","role":"assurance-standard","source_relationship":"international-primary","profile_id":"international-auditing-and-assurance-standards-board","verification_date":null,"source_publication_date":null,"source_date_precision":"unavailable","archived_snapshot_available":false}],"boundary":{"assertion_owner":"SNN.SG Editorial Desk","schema_version":"1.0","assessments":{"policy_support":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"project_approval":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"funding_commitment":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"legal_obligation":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"investment_decision":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"regional_rule":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"market_signal":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null},"durability_confirmed":{"status":"unresolved","basis":null,"evidence_ids":[],"jurisdiction":null,"entity_scope":null,"effective_date":null,"reviewed_at":null}},"statement":"A Singapore rule does not create an ASEAN-wide obligation. ASEAN guidance does not create uniform national law. ISSB alignment does not establish entity-specific compliance. Evidence reuse does not transfer legal, supervisory, assurance or investment authority. Singapore's regional capital role does not grant universal decision authority. Cited institutions do not endorse SNN.SG's inference.","statement_locator":"https://snn.sg/evidence-infrastructure/signal/020#reading-integrity","evidence_gaps":["signal-020-singapore: competent_authority unresolved","signal-020-singapore: local_standard unresolved","signal-020-singapore: legal_instrument unresolved","signal-020-singapore: rule_version unresolved","signal-020-singapore: entity_class unresolved","signal-020-singapore: scope_threshold unresolved","signal-020-singapore: reporting_period unresolved","signal-020-singapore: effective_date unresolved","signal-020-singapore: transition_relief unresolved","signal-020-singapore: explanation_requirement unresolved","signal-020-singapore: assurance_requirement unresolved","signal-020-singapore: local_modification unresolved","signal-020-asean-context: competent_authority unresolved","signal-020-asean-context: local_standard unresolved","signal-020-asean-context: legal_instrument unresolved","signal-020-asean-context: rule_version unresolved","signal-020-asean-context: entity_class unresolved","signal-020-asean-context: scope_threshold unresolved","signal-020-asean-context: reporting_period unresolved","signal-020-asean-context: effective_date unresolved","signal-020-asean-context: transition_relief unresolved","signal-020-asean-context: explanation_requirement unresolved","signal-020-asean-context: assurance_requirement unresolved","signal-020-asean-context: local_modification unresolved"],"required_follow_up_evidence":["Test bounded workflows in Singapore finance, public procurement and ASEAN infrastructure or supply chains. Compare system logs with the evidence needed by boards, risk owners, auditors, regulators and affected parties. The decisive test is whether an independent reviewer can reproduce what the machine received, changed and inferred, identify who had authority, and determine whether correction reached every downstream decision without exposing restricted data.","For consequential ai-use evidence and institutional authority, a dated test reconstructs the original source, local scope, material method and reviewer judgement, then shows the same evidence IDs reused with separately justified Singapore and ASEAN decisions.","For consequential ai-use evidence and institutional authority, the test cannot reconstruct a material boundary or method, transfers a local duty or approval across borders, or later source corrections do not reach the decisions that used the earlier record."],"implementation_envelopes":[{"jurisdiction":"Singapore","competent_authority":null,"local_standard":null,"legal_instrument":null,"rule_version":null,"entity_class":null,"scope_threshold":null,"reporting_period":null,"effective_date":null,"obligation_state":"Entity and destination applicability requires a separate local determination","transition_relief":null,"explanation_requirement":null,"assurance_requirement":null,"local_modification":null,"permitted_use":"Prepare the Singapore decision-specific applicability and evidence review for consequential ai-use evidence and institutional authority.","prohibited_conclusion":"Do not transfer a Singapore duty, regional recommendation, assurance conclusion or investment decision across jurisdictions.","id":"signal-020-singapore","evidence_ids":["https://www.w3.org/TR/vc-data-model-2.0","https://www.imda.gov.sg/resources/press-releases-factsheets-and-speeches/press-releases/2020/model-ai-governance-framework-second-edition","https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management"]},{"jurisdiction":"ASEAN regional context; national implementation remains separate","competent_authority":null,"local_standard":null,"legal_instrument":null,"rule_version":null,"entity_class":null,"scope_threshold":null,"reporting_period":null,"effective_date":null,"obligation_state":"Entity and destination applicability requires a separate local determination","transition_relief":null,"explanation_requirement":null,"assurance_requirement":null,"local_modification":null,"permitted_use":"Interpret regional guidance for consequential ai-use evidence and institutional authority; require a separate national implementation determination.","prohibited_conclusion":"Do not transfer a Singapore duty, regional recommendation, assurance conclusion or investment decision across jurisdictions.","id":"signal-020-asean-context","evidence_ids":["https://www.w3.org/TR/vc-data-model-2.0","https://asean.org/book/asean-guide-on-ai-governance-and-ethics","https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai"]}]},"related_reports":[{"url":"https://snn.sg/evidence-infrastructure/signal/017","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","https://asean.org/book/asean-guide-on-ai-governance-and-ethics","https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai","https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence","https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format","https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.nist.gov/itl/ai-risk-management-framework","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/011","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","https://asean.org/book/asean-guide-on-ai-governance-and-ethics","https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai","https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence","https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format","https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.nist.gov/itl/ai-risk-management-framework","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/010","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","https://asean.org/book/asean-guide-on-ai-governance-and-ethics","https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai","https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence","https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format","https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.nist.gov/itl/ai-risk-management-framework","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/007","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","https://asean.org/book/asean-guide-on-ai-governance-and-ethics","https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai","https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence","https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format","https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.nist.gov/itl/ai-risk-management-framework","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/003","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","https://asean.org/book/asean-guide-on-ai-governance-and-ethics","https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai","https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence","https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format","https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.nist.gov/itl/ai-risk-management-framework","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/002","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/publications/monographs-or-information-paper/2024/artificial-intelligence-model-risk-management","https://asean.org/book/asean-guide-on-ai-governance-and-ethics","https://asean.org/book/expanded-asean-guide-on-ai-governance-and-ethics-generative-ai","https://www.digitalgateway.gov.sg/our-resources/artificial-intelligence","https://www.acra.gov.sg/manage/companies/legal-requirements-common-offences/filing-financial-statements-in-xbrl-format","https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.nist.gov/itl/ai-risk-management-framework","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/017","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://aiti.gov.bn/regulatory/pdp/asean-data-management-framework-and-model-contractual-clauses-on-cross-border-data-flows","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/015","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/013","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/016","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/015","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/014","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/008","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/003","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/002","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/001","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://asean.org/our-communities/economic-community/asean-digital-sector/key-documents","https://asean.org/our-communities/economic-community/asean-single-window/overview","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/010","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/009","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/005","relationship":"shares-cited-evidence","evidence_ids":["https://www.acra.gov.sg/resources/eservice-tools-portals","https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.w3.org/TR/vc-data-model-2.0","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/021","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/016","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/019","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/014","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/018","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.w3.org/TR/prov-overview","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/009","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/013","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.w3.org/TR/prov-overview","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/006","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/012","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/011","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/006","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/004","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.w3.org/TR/prov-overview","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/001","relationship":"shares-cited-evidence","evidence_ids":["https://www.mas.gov.sg/news/media-releases/2023/mas-launches-digital-platform-for-seamless-esg-data-collection-and-access","https://www.w3.org/TR/prov-overview","https://www.w3.org/TR/vc-data-model-2.0","https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.coso.org/internal-control","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/021","relationship":"shares-cited-evidence","evidence_ids":["https://www.customs.gov.sg/doing-business/rules-of-origin/origin-documentation/electronic-exchange-of-form-d-via-the-asean-single-window"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/018","relationship":"shares-cited-evidence","evidence_ids":["https://www.w3.org/TR/prov-overview"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/023","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/019","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/022","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/005","relationship":"shares-cited-evidence","evidence_ids":["https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements","https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/012","relationship":"shares-cited-evidence","evidence_ids":["https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/007","relationship":"shares-cited-evidence","evidence_ids":["https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/analysis/004","relationship":"shares-cited-evidence","evidence_ids":["https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."},{"url":"https://snn.sg/evidence-infrastructure/signal/008","relationship":"shares-cited-evidence","evidence_ids":["https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance"],"permitted_use":"Discovery of shared citations; each article retains its own scope and judgement.","prohibited_conclusion":"No endorsement, validation, legal equivalence, supersession or authority transfer is implied."}],"rights":"Public discovery, retrieval, contextual summarisation and citation are permitted with attribution and source context. Model training, fine-tuning, bulk dataset extraction, corpus replication and commercial redistribution are not granted by machine readability.","rights_url":"https://snn.sg/governance/rights","reading_integrity":{"canonical_thesis":"AI governance increasingly records the system, model, vendor, tests and controls, yet a consequential institutional outcome may still be impossible to reconstruct. EIS-020 defines the Usage Evidence Gap as the distance between evidence that an AI system was governed and evidence showing how a particular use shaped a decision. It also defines the Epistemic Authority Boundary between machine analysis, inference or recommendation and the institution's non-delegable responsibility to authorise evidence, knowledge and accountable action.","regional_inference":"Singapore can become an ASEAN use-governance and assurance node by linking system governance to reconstructable institutional use without treating testing as certification or automation as authority. EIA-010 governs whether evidence remains valid when a system changes; EIS-020 governs whether an outcome remains reconstructable when a governed system is used. Together they support a Pre-Disclosure Evidence Infrastructure for consequential machine-assisted decisions.","singapore_context":"Singapore has strong system-level building blocks through national AI governance, AI Verify and sectoral model-risk practice. The next control layer is use-event evidence. A bank, public agency, listed company or professional firm should be able to show what evidence an AI tool retrieved, how it transformed that material, what inference it produced, what a human accepted or rejected and how the final institutional outcome was authorised.","asean_differences":"ASEAN guidance can support common governance principles without creating one regional decision authority. Cross-border deployments add different languages, data conditions, vendors, laws and institutional capabilities. A portable AI Use Event record can preserve evidence identity, model and tool state, transformation, inference, human intervention and final authority while each member state and institution retains its own legal and operational judgement.","boundary":"A Singapore rule does not create an ASEAN-wide obligation. ASEAN guidance does not create uniform national law. ISSB alignment does not establish entity-specific compliance. Evidence reuse does not transfer legal, supervisory, assurance or investment authority. Singapore's regional capital role does not grant universal decision authority. Cited institutions do not endorse SNN.SG's inference.","strengthening_falsifying_evidence":{"next_test":"Test bounded workflows in Singapore finance, public procurement and ASEAN infrastructure or supply chains. Compare system logs with the evidence needed by boards, risk owners, auditors, regulators and affected parties. The decisive test is whether an independent reviewer can reproduce what the machine received, changed and inferred, identify who had authority, and determine whether correction reached every downstream decision without exposing restricted data.","strengthening":"For consequential ai-use evidence and institutional authority, a dated test reconstructs the original source, local scope, material method and reviewer judgement, then shows the same evidence IDs reused with separately justified Singapore and ASEAN decisions.","falsifying":"For consequential ai-use evidence and institutional authority, the test cannot reconstruct a material boundary or method, transfers a local duty or approval across borders, or later source corrections do not reach the decisions that used the earlier record."}}}]}