The Sustainability Report published by Singapore Airlines Ltd for the year 2022 23. Based on your understanding of the company and its industry, pick one environmental topic from the SGX Core ESG Metrics that you think has the greatest impact on SIA. Explain why you picked that topic. Critique the disclosures provided by SIA on that topic.

Include in your analysis the following points:

• Do you think that the disclosures are sufficient?
• Do you think that SIA’s performance on this topic is satisfactory?
• What additional reasonable disclosures do you think SIA can provide that will help you in your analysis of this topic? Why do you think it is useful?