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Act No. I of 2026 - Various Laws relating to Corporate Sustainability Reporting (Amendment) Act

Fourteenth Legislature (2022 - 2026 )


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Published on 26 February 2026

Bill No. 162 - Various Laws relating to Corporate Sustainability Reporting (Amendment) Bill

Objects and Reasons

The objects and reasons of this Bill are to introduce amendments to the Accountancy Profession Act (Cap. 281) and to other laws, and to partially implement the amendments to Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as effected by Directive 2022/2464/EC and Commission Delegated Directive (EU) 2023/2775.

Motion No. 438 - Corporate Sustainability Reporting (Amendment) Bill