In a commentary, Associate Director of SMU’s Centre for Management Practice Lim Wee Kiat, together with Cecilia Tortajada from the Lee Kuan Yew School of Public Policy, and Ishaan Bindal from the Institute of Water Policy, noted that research has indicated that “sustainability reporting is somewhat stalled when it comes to driving impact”, and discussed the options to sustainability reporting. They also shared about their findings in their ongoing research on sustainability reporting which includes reviews of reports from 2014 by companies listed on the Singapore Exchange (SGX), to explain how PUB's efforts may dovetail with SGX's on sustainability reporting.