In a joint article, SMU Associate Professor of Accounting (Practice) Themin Suwardy discussed the benefits of adopting sustainability reporting. He noted that while sustainability reporting is increasingly gaining traction with investors and could feature in their investment decisions, this is still a concept that many Singaporean companies are still coming to terms with. Associate Prof Suwardy interviewed several observers who shared their views on the range of factors that could impede local organisations in their sustainability reporting, which include management buy-in and understanding, proper data collection for sustainability reporting purposes and external stakeholder engagement. The observers also offered various suggestions on how to encourage companies to get on the sustainability reporting bandwagon. These include critically identifying and assessing the material sustainability issues; deciding on suitable KPIs (key performance indicators) for the company's industry, business and stakeholders; and then developing systems and processes to monitor the relevant data.