News & Insights
Contributed to the Singapore Chapter of “The True and Fair Requirement in the Asia-Pacific Region” Report

We are pleased to share that our Head of ESG, Dr Joseph Chun, together with Partners Sherman Ho and Walter Yeo, contributed the Singapore chapter to the report, “The True and Fair Requirement in the Asia Pacific Region”. The report is part of the True & Fair Project led by Social Value International, and is published in partnership with the Global Alliance of Impact Lawyers (GAIL).
The report examines the evolving interpretation of the “true and fair” view requirement for financial statements and considers whether this longstanding legal principle may extend to sustainability-related information and disclosures. Drawing on research across key Asia-Pacific jurisdictions, including Singapore, the report explores the implications for companies, directors and stakeholders as expectations around transparency and accountability continue to develop.
Read the full report here.
Learn more about our ESG practice here.