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Tembusu Asia Consulting  is pleased to share the recent development by SGX RegCo  that, starting in financial year (FY) 2025 , all issuers will be required to report their climate-related disclosures incorporating the climate-related requirements in the IFRS Sustainability Disclosure Standards , issued by the International Sustainability Standards Board (ISSB) .  With the compliance deadline approaching, it is critical for companies to start adapting their reporting frameworks to meet these standards. Early preparation will help ensure smooth implementation  and position companies to fulfill these obligations effectively.  “This is a positive step towards more globally consistent and comparable sustainability-related disclosures, which will enable SGX-listed companies to demonstrate resilience against climate risks as well as seize opportunities in our transition to a low-carbon economy,” said Mr Lim Tuang Lee , Assistant Managing Director (Capital Markets), Monetary Authority of Singapore .  At TEMBUSU Asia Consulting , we are ready to help your company navigate this transition and are proud to be one of the few licensees  of the IFRS® Sustainability Disclosure Standards  and SASB® Standards .  With our team management consultants accredited as Practicing Management Consultants  (PMC) by SBACC and recognized by EnterpriseSG , we offer:  Customized consulting  services aligned with the new SGX requirements  Comprehensive training  to equip your team for these changes.  Guidance on ISSB Reporting  that is eligible for the Sustainability Reporting Grant  from Enterprise Singapore.    This mandatory reporting requirement is a significant step towards climate resilience. For more information on the SGX mandate, click here .  Contact us  today to see how we can assist you in preparing for these changes.  #TembusuAsiaConsulting #IFRS #ISSB #SGX #SustainabilityReporting

8 July 2024 - TEMBUSU Asia Consulting (TAC) is now accredited by the Asia Carbon Institute (ACI) as the first Singapore Validation and Verification Body (VVB) to verify carbon credits. This strategic move reinforces TAC’s expertise to drive the regional carbon trading market alongside ACI, catalysing the generation and issuance of high-quality carbon credits to meet the increasing market demand in Asia . The World Economic Forum  projects that Asia's green economy will play a transformative role globally in the next decade, with its market for green businesses expected to reach between  USD 4 to 5 trillion by 2030 . In 2023, Asia led in terms of carbon credit transaction volume in the voluntary carbon market. Despite a notable pullback from REDD+ projects last year, the Asia carbon market shows ample room for growth . Meanwhile, carbon credits from engineered projects overtook nature-based credits in 2023 . With a special focus on engineered projects such as technology-based and urban-related carbon reduction and removal solutions, ACI provides greenhouse gas mitigation project proponents in Asia an alternative standard that is closer to home for credit registration. TAC will offer its technical expertise and regional knowledge to verify the integrity of the carbon credits based on relevant standards. Pooling their network together, ACI and TAC are expected to expand their reach to more companies in Asia and beyond, providing an avenue for more Asian players to participate in the emerging Asia carbon market . Celebrating its 6th year anniversary on 7th July 2024 , TAC recounts the role it has in driving Singapore corporates’ decarbonisation efforts. From Sustainability-Linked Loans and Resource Efficiency Grants to Verification under Singapore’s Carbon Pricing Act, TAC has been conducting greenhouse gas validation and verification for companies in Singapore as part of the companies’ carbon reduction journeys. Supported by Enterprise Singapore, TAC deepened its capabilities and was accredited by the Singapore Accreditation Council (SAC) for its greenhouse gas verification competencies . This provided greater assurance that TAC’s verification process is aligned to international standards and opened doors for TAC to access new opportunities in the carbon services space.   To date, TAC has verified over 9.16 million tonnes of greenhouse gas for various industries. With ACI’s accreditation, TAC can support project developers from Asia in fuelling Asia’s decarbonisation agenda. As carbon taxes and Emission Trading System in Asia mature, the demand and value of carbon credits are anticipated to rise in the near future. This timely accreditation by ACI enables TAC to verify the additionality and verifiability of carbon credits from energy, manufacturing and chemical industries to mining, waste, and afforestation and reforestation sectors , giving Asia’s greenhouse gas mitigation project proponents more access to register their carbon credits. From left to right: Alexander Zehnder (Steering Board Member of ACI), John Lo (Founder of ACI), Tan Seng Chuan (Chairman and Managing Director of TAC) and Lee Shiau Ping (Department Head of Carbon & Sustainability at TAC).   About TEMBUSU Asia TEMBUSU Asia began operations in July 2018 and has been accredited by the National Environmental Agency (NEA) to conduct greenhouse gas emissions verification under the Carbon Pricing Act since 2019. Subsequently, TAC attained accreditation by the Singapore Accreditation Council as a validation and verification body in 2023. With ACI’s accreditation added to its laurels, TAC is poised to verify carbon credits registered under the ACI program. TAC is also a licensed assurance provider under AA1000AS. For more information, please visit https://www.tembusuasia.com/ .   About Asia Carbon Institute Asia Carbon Institute (ACI) is a non-profit organisation dedicated to fostering sustainable climate action throughout Asia and beyond. As a voluntary carbon credit standards body and registry, ACI focuses on developing and implementing climate-positive initiatives and tailored solutions to address the unique environmental challenges and opportunities in Asia. ACI's mission is to provide a reliable and substantiated platform for generating, assessing, and validating premium carbon credits. With rigorous project validation and verification protocols, ACI ensures that each carbon credit represents a verifiable, quantifiable, and lasting reduction in greenhouse gas emissions. For more information, please visit www.asiacarboninstitute.org   For media enquiries, please contact: Joy Lim Training & Development Manager Email: joylim@tembusuasia.com Phone: 6238 4009

On the 19th of March 2024, Singapore Accreditation Council celebrated the achievements of the newly accredited Conformity Assessment Bodies (CABs) at SAC Customer Day 2024. We, Tembusu Asia Consulting, was also one of the newly accredited CABs celebrated! *In 2023, we became a SAC-Accredited GHG Validation and Verification Body. In addition to representing Tembusu Asia in receiving the Certificate of Accreditation on stage, our Managing Director, S eng Chuan Tan  was also one of the four panellist on that day for a discussion with the theme ‘Accreditation: Empowering a Smart and Sustainable Future’. Lastly, we agree with SAC that "There is no 'right' time to start" on one's sustainability journey. " The time is now. "

TEMBUSU Asia Consulting's consultants were certified by Singapore Business Advisors & Consultants Council (SBACC) as Practising Management Consultant (PMC). In addition, they have been awarded specialisation in sustainability. PMC status is being recognised internationally over 80 countries including The International Accreditation Forum (IAF), a global association of accreditation bodies. In an era of intense global competition, the dynamic business landscape in Singapore has undergone constant transformation. There is then an expectation for management consultants to have heightened skills and expertise in the industry. The Scheme was established in 2008 to raise the professionalism of the management consulting industry in Singapore. Government agencies such as Enterprise Singapore (ESG) endorse the PMC Scheme for its stringent process in certifying management consultants. The obtainment of this certification would mean that there is an additional level of confidence that can be placed on us as our certified consultants are bound by the PMC Code of Professional Conduct. In addition, this certification enables us to support Small and Medium-sized enterprises (SMEs) in their sustainability journey by obtaining funding from the government. #CarbonAbatement #Certification #CarbonVerification #CarbonAuditing #CarbonEmission #SDG11 #SustainableCitiesAndCommunities #Grants #Sustainability

11 July 2023 – TEMBUSU Asia Consulting (TAC), formed by a group of Singapore Small and Medium Enterprises (SMEs), celebrated its fifth anniversary since commencing operations in July 2018. The local sustainability and environmental consulting company was set up to meet the urgent need for Sustainable Development Goals (SDGs) and climate action; and provide one-stop solutions that integrate management consulting, science and engineering expertise to support the Singapore Green Plan 2030 and help companies in their sustainability journey. TAC embraces the United Nations’ (UN) SDGs at the heart of its services. The anniversary celebration was held at NUSS Suntec City Guild House on 7 July 2023, with more than 100 guests from partners and clients of TAC, government agencies, private sectors, institutes of higher learning, associations and non-governmental organisations. Key Achievements TAC is the only Singaporean company accredited by the National Environmental Agency (NEA) as a Greenhouse Gas (GHG) Emissions Verifier under the Carbon Pricing Act (CPA). It is also the first Singaporean company accredited under the Singapore Accreditation Council’s (SAC) Accreditation Scheme for GHG Validation and Verification Bodies. These achievements recognise TAC’s GHG validation and verification expertise in supporting the industry’s decarbonisation effort. TAC’s members have also obtained the Singapore Business Advisors & Consultants Council’s (SBACC) certification as Practicing Management Consultant (PMC) for Sustainability, which allows TAC to better assist SMEs in obtaining grants to support their own sustainability journeys. “TEMBUSU Asia Consulting leverages on our local SMEs’ expertise and builds local competency in the field of sustainability and the environment. Over the past five years, our work has created jobs in Singapore and created opportunities for local SMEs to expand into the global market,” said Er. Tan Seng Chuan, Managing Director of TAC. To date, TAC has verified over 2.5 million tonnes of CO2e (or GHG), carried out biodiversity surveys in over 385 hectares of land in Singapore, trained more than 320 sustainability professionals and completed projects in China, Indonesia, Thailand, Vietnam, Laos, the Philippines, Cambodia and Malaysia. Memorandums of Understanding (MOU) TAC has signed two MOUs to explore collaborative opportunities during the anniversary event. The first MOU is with the Singapore Institute of Technology (SIT) which aims to foster the growth of future engineers in climate action by bridging the gap between theoretical knowledge and practical industry experience. The second MOU is with Stichting Deltares, a Dutch knowledge institute for water, to explore new business and research opportunities in areas such as flood management and nature-based solutions. “We are happy to extend our long-term cooperation with TAC, an excellent local environmental consultant. As Deltares, the Dutch National Research Institute for water and the subsurface, we share our knowledge with local, national knowledge partners, like NUS, TCOMS, and TMSI, and with local private partners like TAC. We congratulate TAC on their 5th anniversary and look forward to an excellent cooperation,.” said Mr. JanJaap Brinkman, Director of Deltares Singapore. This collaboration will allow both companies to work together to address the climate challenges faced in Southeast Asia. About TEMBUSU Asia Consulting TEMBUSU Asia Consulting Pte Ltd was established in November 2017 and started operations in July 2018. The company’s vision is to be the leading sustainability consulting firm in Asia and its mission to provide one-stop, innovative solutions, and consulting services to clients on their sustainability journey. TAC’s clients come from industries such as finance, manufacturing, built environment, oil & gas, chemical, utilities and power, and infrastructure. Through the deployment of science and engineering expertise, TAC strives to support the industries in Asia to meet the needs of the Sustainable Development Goals (SDGs) of the United Nations (UN).

TEMBUSU Asia Consulting is now accredited under the SAC Certificate of Accreditation to the following validation and verification criteria: ISO/IEC 17029:2019 Conformity assessment – General principles and requirements for validation and verification bodies ISO 14065:2020 General principles and requirements for bodies validating and verifying environmental information ISO 14066:2011 Green House Gases Competence Requirements for Greenhouse validation teams and verification teams ISO 14064-3:2019 Greenhouse gases – Part 3: Specification with guidance for the validation and verification of greenhouse gas statements TAC is committed to maintain impartiality in our service performance to provide 3rd party validation and verification services to clients from multiple sectors including: general manufacturing (physical or chemical transformation of materials or substances into new products), power generation and electric power transactions, chemical production and oil and gas exploration, extraction, production, refining and pipeline distribution, including petrochemicals. Formed in 1996, The Singapore Accreditation Council (SAC) is Singapore’s national accreditation body that maintains the integrity and impartiality of conformity assessment practices. #CarbonandSustainability #GHG #ValidationandVerification #SAC #Certification #Accreditation #CarbonFootprint #3rdParty #VVB #ISO17029 #ISO14065 #ISO14066 #ISO14064-3

Jun 10, 2022 Disruption of food imports On 1st June 2022, Malaysia halted the export of 3.6 million chickens per month to Singapore to address rising prices and the domestic shortage of chickens, causing panic amongst many in Singapore, as a third of our chicken supplies come from Malaysia. Due to this, eateries and wet market stallholders were hit hardest by the export ban, with chicken sellers already facing a 20 to 70 per cent chicken shortage, as reported by Channel News Asia in May 2022. By the time the export ban started, prices for whole chickens, chicken parts, and chicken dishes in hawker centres had already increased across the board. News like this may seem unexpected, given how Singapore is known for its preparedness and foresight on meeting citizen’s basic needs and demands, but it only remind us on the vulnerability of Singapore to food shortages, being a land-scarce island. Figure 1. Stalls selling Singapore’s national dish, Hainanese Chicken Rice, were affected (Unscrambled, 2022) The chicken shortage is not the only food security crisis that Singapore faces at the moment. The cost of fish from Malaysia has increased as well, partially due to increased fuel prices. The more concerning fact pertaining to this issue is that fish sightings have also been dropping in recent months, with Malaysian fishermen estimating decreases in fish sightings by 15 to 30 per cent. For example, fish landings that used to be at 4,000 metric tonnes per day, have landed only at 3,250 tonnes per day in the last week of May. As Malaysia supplied 25 per cent of Singapore’s seafood in 2021, it will be no surprise should the fish shortages in Malaysia result in shortages in Singapore as well. Importance of local food produce Such disruptions in food imports, coupled with the ramifications of climate change, have placed even more emphasis on increasing the food security in Singapore. With our meat being supplied by countries as far as Brazil, our rice from Thailand and India, and our vegetables from all over the world, it is almost certain that the chicken and fish import disruptions from Malaysia will not be our last. Therefore, there is an urgent need to reduce our reliance on imports and increase local food production. In light of this, the Singapore Food Agency (SFA) launched a ‘30 by 30’ goal in 2019 with the objective to produce 30 per cent of the nation’s nutritional needs locally and sustainably by 2030. In such uncertain times, local produce is essential to serve as buffers during any supply chain disruptions. As of 2021, SFA has reported that we are producing less than 10 per cent domestically. Hence, there is still room for continued growth and expansion in the local food industry. Figure 2. Locally produced vegetables with “SG Fresh Produce” logo on packaging (SFA, n.d.) Role of domestic marine aquaculture One important sector in the local food industry is marine aquaculture. According to a study mentioned in an article by TODAY, marine aquaculture “is one of the most efficient sectors available for production of animal proteins”. As compared to other forms of livestock farming, such as beef, pork and poultry, marine aquaculture is more cost-effective in converting feed into protein for human consumption. In addition, the operations are more sustainable as they typically involve a smaller carbon footprint and require less land and fresh water. As such, domestic seafood production is indeed vital in our progress towards the city-state’s ‘30 by 30’ vision. For example, the constant production of food by local fish farms was able to minimise the impacts of a two-week closure of the Jurong Fishery Port (JFP) in July 2021. Figure 3. Local fish farm on Singapore’s waters (SFA, n.d.) To support the expansion of a robust domestic aquaculture industry, SFA has created a Singapore Aquaculture Plan which will further boost our sea-based fish farming capabilities. Measures include the introduction of temporary occupation licences (TOL), which makes fish farming more affordable and attractive to newcomers and current farmers alike. New sea spaces are being unlocked in the Southern Waters and East Johor Strait, with long lease periods to let companies and fish farmers make long-term investments and commitments. Furthermore, annual licence fees are being lowered from 1 Jan 2023 onwards, in addition to the $60 million Agri-Food Cluster Transformation Fund available to fish farmers to adopt new technology, innovate, and upgrade their farming practices. Beyond financial aid, the government is also supporting the research and development of sustainable aquaculture practices and solutions. The Marine Aquaculture Centre (MAC) on St John’s Island, which is operated by SFA, conducts research into hatchery technology, aquaculture nutrition, and aquatic husbandry. MAC also partners with local universities and polytechnics to create new solutions that improve efficiency and yields of fish farms. An example is the development of new breeds of Asian seabass that grow quickly and are resistant to disease. Adoption of sustainable marine aquaculture practices Research has already produced viable sustainable aquaculture practices. Blue Ocean Aquaculture Technology (BOAT) has developed a factory-based recirculating aquaculture system (RAS) that allows for indoor fish farming, which means that fish farming does not need to be sea-based anymore. As for fish farming on the sea, Aquaculture Centre for Excellence has developed a floating closed-container system that reduces the environmental impacts of fish farms and protects fish from adverse environmental conditions. A separate floating closed-container system has also been developed by EcoArk, which incorporates RAS and green energy for a sustainable fish farming solution. Figure 4. Fish being raised in a tank in BOAT’s RAS system (SFA, 2022). Some of these new practices are recent developments, but others have already proven to be very effective. Barramundi Group, a local fish farming company, was the first company to secure a 4-star Best Aquaculture Practices rating in both Singapore and Australia. This means that their farmed seafood was sustainably produced at all levels, which includes hatchery operations, fish feed production, and processing of harvested fish. Barramundi Group is now working with WWF-Singapore to implement further plans that will qualify them for Aquaculture Stewardship Council certification, which will recognise them as world-class sustainable fish farmers. Environmental impacts of marine aquaculture These sustainable practices are needed as traditional aquaculture farms can negatively impact marine ecosystems in various ways. For instance, excess nutrients that enter the water via feed or waste could result in algae blooms, and the construction of pilings to keep the fish farm in place could destroy coral reefs. Nutrient depletion could also affect marine organisms that require good water quality and light penetration to thrive, such as giant clams. Endangered species are at risk as well. Singapore is not only part of the coral triangle, but also contains intertidal habitats such as sandy shores, rocky shores, mangrove forests and seagrass meadows. These habitats are home to a variety of native marine megafauna species like the critically endangered hawksbill turtle and the endangered green sea turtle. As such, keeping the waters clean is another reason to turn away from traditional aquaculture operations that might threaten the rich biodiversity and marine ecosystems in Singapore’s waters. Figure 5. Critically endangered hawksbill turtle (U.S. Fish and Wildlife Service Southeast Region, 2011) The Way Forward In TEMBUSU Asia Consulting (TAC), we believe that with proper assessments and measures put in place, the negative impacts of fisheries can be. In addition, TAC has been actively involved in urban resilience projects, of which one aspect is food security. TAC partnered with subject matter experts to assessing the coastal hydrodynamics and modelling the movement of water-borne pathogens to assess the water quality of the potential sites. This eventually aims to improve the reliability of local fish farms and elevate the food security in Singapore. Ultimately, the expansion of sustainable aquaculture is vital to increasing food security in a changing environment. With our efforts, TAC hopes to contribute to enhancing the sustainability and resilience of food supply in Singapore. References Ang, R. (2021, September 29). S’pore fish farm to aim for highest sustainable farming standards in aquaculture. The Straits Times. https://www.straitstimes.com/singapore/environment/spore-fish-farm-to-aim-for-highest-sustainable-farming-standards-in Baker, A. (2022, May 26). Chicken shortage at some Singapore wet markets ahead of Jun 1 Malaysia export ban. CNA. https://www.channelnewsasia.com/singapore/wet-market-chicken-seller-supply-shortage-malaysia-export-ban-2708901 Best Aquaculture Practices. (n.d.). Best Aquaculture Practices. Best Aquaculture Practices. https://www.bapcertification.org/OurLogo Lee, L., & Low, Y. (2022, May 23). Fish farms may be set up near 3 southern islands with high coral diversity, endangered marine life; public feedback underway. TODAY. https://www.todayonline.com/singapore/sfa-feedback-fish-farming-islands-1904801 Lim, K., & Lee, L. (2022, May 26). ‘Never seen prices like this’: Fish, chicken stallholders fret over passing on higher costs to customers. Today Online. https://www.todayonline.com/singapore/chicken-fish-stallholders-fret-passing-higher-price-customers-1908961 Malaysia to halt export of 3.6 million chickens a month from June 1 to address domestic shortage, rising prices. (2022, May 23). TODAY. https://www.todayonline.com/world/malaysia-halt-export-36-million-chickens-month-june-1-address-domestic-shortage-rising-prices-1905231 National Oceanic and Atmospheric Administration (NOAA). (2020, September 30). Aquaculture Supports a Sustainable Earth | NOAA Fisheries. NOAA Fisheries. https://www.fisheries.noaa.gov/feature-story/aquaculture-supports-sustainable-earth Razali, N. A. (2022, May 4). Singapore’s challenging 2030 food security goals underlined by new production data. Food Navigator Asia. https://www.foodnavigator-asia.com/Article/2022/05/04/singapore-s-challenging-2030-food-security-goals-underlined-by-new-production-data Singapore Food Agency (SFA). (n.d.). The Singapore Aquaculture Plan. Our Food Future. https://www.ourfoodfuture.gov.sg/uplifting-aquaculture-industry/sg-aquaculture-plan Singapore Food Agency (SFA). (n.d.). 30 by 30. Our Food Future. https://www.ourfoodfuture.gov.sg/30by30 Singapore Food Agency (SFA). (2022, February 28). Singapore poised to be hub for tropical aquaculture technology. Singapore Food Agency. https://www.sfa.gov.sg/food-for-thought/article/detail/singapore-poised-to-be-hub-for-tropical-aquaculture-technology Singapore Food Agency (SFA). (2022, March 7). Strengthening Singapore’s Food Security Through Sustainable and Productive Aquaculture. Media Release. https://www.sfa.gov.sg/docs/default-source/default-document-library/20220307-cos-2022—media-release-on-aquaculture-plan.pdf Singapore Food Agency (SFA). (2022, March 31). SFA | Agri-food Cluster Transformation (ACT) Fund. Singapore Food Agency. https://www.sfa.gov.sg/food-farming/funding-schemes/act-fund Yusof, A., & Tan, V. (2022, May 31). CNA Explains: What’s behind rising fish prices in Malaysia? CNA. https://www.channelnewsasia.com/asia/cna-explains-malaysia-fish-price-hike-supply-problem-weather-labour-2718431 Yusof, A., & Tan, V. (2022, May 31). Weather, labour shortage affect fish supply in Malaysia, say industry players as prices go up. CNA. https://www.channelnewsasia.com/asia/malaysia-fish-supply-weather-labour-shortage-price-hike-2717796

After being postponed for a year due to the COVID-19 pandemic, the highly anticipated COP26 climate change summit finally took place earlier this month in Glasgow, UK. Eager expectations were put on the outcomes of the negotiations, with Nationally Determined Contributions (NDCs) of the signatory Parties of the 2015 Paris Agreement being renewed as part of the five-year Global Stocktake. Days of grueling negotiations and debates in the COP26 ultimately resulted with mixed opinions and emotions; some parties saw it as an optimistic sign of progress while others viewed it negatively as the conference failed to address climate action targets that are still painfully lacking in efforts. In summary, the Glasgow Climate Pact as the COP26’s most notable agreement pushes for the limit of 1.5°C temperature increase above pre-industrial level through three means: 1) setting the deadline forward, 2) more financial support for developing countries, and 3) greater facilitation of multilateral partnerships. Through the first means, countries are to set stricter and more ambitious NDC goals to achieve their 2030 emissions reduction targets sooner rather than later, expectedly in the next year’s COP27. On the other hand, the second means addresses an issue which was made clear by this year’s summit: the lack of financial capability for many countries in achieving the 2030 emissions targets. Nevertheless, there are silver linings, including an experimental financial decarbonisation model to be tested out in developing countries, such as South Africa, and more details laid out for carbon offset mechanisms. Lastly, the third spells hope for more multinational collaborations being pledged in various industries (e.g., coal, forests, methane, and electric vehicles), to increase the probability of achieving the 1.5°C goal. At TEMBUSU Asia Consulting (TAC), we are ready to support organisations in implementing the decisions of the COP26 as your strategic partner in Asia. Over the next year, we are looking forward to more opportunities and collaborations to establish more ambitious climate action targets, particularly in areas as follows: 1. Pledge to end deforestation by 2030 In line with the Singapore Green Plan 2030 to create a City in Nature to plant 1 million more trees, develop and enhance new parks, as well as add new green spaces, TAC seeks to assist our clients to conduct responsible and sensitive development of new spaces. By conducting Environmental Impact Assessment (EIA), Biodiversity Impact Assessment (BIA), and Environmental Monitoring & Management Plan (EMMP), we help our clients to manage and minimise their impacts on ecology and environment. TAC’s team of expert ecologists, scientists, and engineers is continuously strengthening our capabilities and keeping up-to-date with these developments in the latest research and development to provide essential and timely services for clients who wish to fulfil their aspirations of environmental stewardship and wildlife management and stewardship. 2. Phasing out coal as main energy source The Housing Development Board (HDB)’s plans to install solar panels on the rooftop of future buildings are a sure sign of our nation’s stance of moving towards cleaner energy. Parallel to HDB’s initiative are Singapore’s progressively phasing out the use of unabated coal in generating energy for the nation, importing electricity powered by renewable energies, as well as enhancing our R&D on renewable energy and emerging low-carbon technologies. In light of this development, TAC is exploring ways to better assist our clients in making the transition. For instance, we are working with private estates to set up solar Photovoltaics (PV) panels on their rooftops to establish cleaner and greener residences. With more corporations and businesses transitioning towards renewable clean energy, TAC hopes to provide top-notch advisory by our expert consultants and engineers in helping clients to lower their carbon emissions and reduce their energy consumption. 3. Increasing awareness of environmental impacts of businesses We are seeing the increase in corporate awareness on their impacts on the environment such as in their manufacturing processes, product design, supply chain, packaging, or waste disposal methods. At TAC, we are anticipating a higher demand to assist companies in developing sustainability roadmaps which may lead to lower carbon footprint and reduced waste generation. Such services may take the form of establishing carbon baselines, sustainability awareness training, GRI Standards training on sustainability reporting, sustainability strategy, carbon verification, attaining carbon neutrality, waste management advisory, 3R plan development, zero waste roadmaps, Mandatory Packaging Reporting (MPR) advisory, and much more. TAC’s dedicated team is continuously honing our strengths in these areas to provide world-class consultancy services for clients who wish to embark on their sustainability journey. A big leap ahead for a sustainable planet more often than not constitutes of many small steps and a collective effort. The COP26 might have closed with a flurry of cautious optimism and disappointed frustration, but despite these challenges, the team at TAC looks forward to taking the necessary steps towards a common future with you – for our People and our Planet.

Nov 22, 2021 TEMBUSU Asia Consulting is now one of the companies listed by National Environment Agency (NEA) of Singapore for having Environmental Site Assessment (ESA) capability, also known as Environmental Baseline Study (EBS). The ESA/EBS helps the Client to perform contamination due diligence and understand the potential liabilities while acquiring new land, changing existing land-use, or returning the land to authority. An ESA/EBS is an intrusive soil and groundwater investigation conducted to assess the contaminants in groundwater and soil condition underneath the site of concern. The findings are evaluated and compared against the international standards of soil and groundwater to determine the extent of contaminants at the site. Depending on the results, various measures are advised to the Client to manage the site contamination, thus ensuring the Health and Safety of occupier and surrounding community.

Sep 8, 2021 TEMBUSU Asia Consulting is now an NParks Certified Animal Management Specialist for the management of birds, reptiles, and mammals. As the Wildlife Act prohibits trapping, taking, and keeping of wildlife (among other activities), this certification allows us to apply for approval from the Director-General of NParks’ Wildlife Management to conduct specific animal management activities. It also adds value to our wildlife services, which includes providing human-wildlife conflict advisory for our Client’s upcoming developments, implementing Environmental Management and Monitoring Plans (EMMP) of construction sites in a more effective manner, and conducting wildlife shepherding or animal translocation.

As we celebrated our nation’s 56th National Day on 9th August, the new Intergovernmental Panel on Climate Change (IPCC) report was published. Titled “AR6 Climate Change 2021: The Physical Science Basis”, the report indicates new insights for all regions and countries in the world, including Singapore, with regards to climate change. Amidst the atmosphere of country pride and gratitude for 56 years of growth and success as a nation, we were also presented with new challenges that we need to prepare this nation for. According to UN Secretary-General António Guterres, the recently published IPCC report was “a code red for humanity” as it confirmed that we are observing unprecedented changes in the Earth’s climate “in every region and across the whole climate system”. The IPCC report warns that should planet-warming emissions not come down to net-zero by around 2050, there will be more punishing heatwaves, severe coastal flooding events, and bouts of heavier rain. In Singapore that would mean even higher temperatures in the coming decades according to the Centre for Climate Research Singapore. This raise in temperature can be especially uncomfortable and undesirable for both humans and wildlife due to Singapore’s humid environment, as humidity can magnify thermal discomfort. With regards to sea level rise, a topic critical to low-lying coastal regions like Singapore, the IPCC report states that “extreme sea level events that occurred once per century in the recent past are projected to occur at least annually at more than half of all tide gauge locations by 2100”. Beyond that, severe heat waves which used to happen only once every 50 years have become 5 times more frequent, occurring approximately once a decade. Tropical cyclones are also getting stronger, severe droughts are happening 1.7 times as often, and fire seasons are increasing in duration and intensity. While the report may spell out severe consequences of climate change in the near future, we must not lose heart in doing our part to protect the collective future of our planet and our lives in the long run. Despite the IPCC report acknowledging that irreversible changes have been done to some of our planets’ systems, others can be slowed and even halted by limited warming, especially if all nations do their part in limiting large-scale greenhouse gas emissions to reach net-zero emissions by 2050 or earlier if viable. In Singapore, the government has started taking steps to build our city’s resilience to impending impacts of climate change, including planned feasibility and environmental studies for the protection of our coastline to rising sea levels and associated impacts. At TEMBUSU Asia, we provide services to help businesses and corporations begin their sustainability journey towards carbon neutrality through reducing their carbon footprints and carbon offsetting. With our efforts, we hope to play our part in guiding and advising clients towards a low-carbon path that is viable for business operations and continual development as part of our efforts in fulfilling SDG 13: Climate Action. Click here to find out more about our carbon services and here to access the full IPCC report.

Jul 10, 2021 Too hard to let go In the midst of learning to live with the new normal of COVID-19 pandemic, the increase of individuals choosing to stay home as well as the default mode of working from home has resulted in the rise in groceries shopping, food takeaways, and deliveries in Singapore. This has inevitably resulted in the tremendous increase in the use of plastic bags, on top of the already high consumption in the past. A news article by Channel News Asia on 10 May 2021 reported that Singapore uses about 2.5 billion plastic bags a year. Another study estimated that approximately 2 million plastic bags are being used per day from supermarkets alone. For a long time, people have gotten used to plastic bags as a “free and quick” solution to suit daily lifestyles, expecting to have plastic carriers for every purchase. Deemed as a free resource, few people see the need to reject unnecessary plastic bags and have taken them for granted in spite of their dire environmental consequences. It is not uncommon for shoppers take the liberty of using a few extra bags to “double bag” heavier items. The overdependence on plastic bags for packaging and convenience has shaped our consumer patterns and social behaviours that have in turn contributed significantly to the plastic waste problem in Singapore. Figure 1. Picture of a trolley of plastic bags with groceries from a supermarket in Singapore (Unscrambled, 2019) The environmental impacts of plastic bags Plastic itself is not inherently bad. When it was firstly introduced, plastic was seen as a revolutionary material that is light, durable, and waterproof. These features likely explain why people have been having a hard time breaking away from it. However, our reliance on plastic has also resulted in a plethora of environmental and health problems to many cities and countries around the world. According to a brief issued by the International Union for Conservation of Nature (IUCN), out of approximately 300 million tons of plastics waste produced each year, almost 8 million tons ended up in the oceans as marine litters and microplastics that endanger marine life and ecosystems. Plastic products take decades, or even centuries, to biodegrade. From an urban perspective, plastic bag has also become one of the major items in the waste collection streams that has resulted in many detrimental effects in the urban environment, including animal choking, pollution, blockage of channels, drains, rivers, and streams. Inappropriate management of plastic bags can even lead to serious environmental deterioration of agricultural lands, threatening food production, food supply chain, and even human health. In Singapore, the incineration of municipal waste to convert waste into energy has significantly reduced land contamination and many other environmental impacts. The National Environment Agency (NEA) of Singapore ensures that all incinerators meet specific air emission standards with constant monitoring and reporting. As a highly urbanised and dense nation, the waste management system of Singapore has been designed to achieve maximum efficiency and hygiene. Nevertheless, irresponsible dumping and littering still occur in coastal parks, Nature Reserves, and residential estates, threatening the survival of terrestrial and marine wildlife in the area. Plastics that end up in oceans will also pollute our waters with micro-plastics, affecting our fisheries, food supply, and our health. Figure 2. Singapore’s coasts littered with plastic trash (Source: TEMBUSU Asia) With our only remaining landfill, Pulau Semakau, running out of space, there is also an urgent need to reduce waste production as well as increase our nation’s available landfill space. More sustainable solutions will be needed to handle the waste issue effectively. Singapore’s initiatives towards the reduction of plastic bags usage Compared to many countries around the world that have entirely banned the use of plastic bags, Singapore has taken the route of creating awareness and initiatives to discourage its use and facilitate a mindset change. Over the years, Singapore has built upon its efficient waste management system to introduce new policies and incentives to tackle waste issues and reduce single-use plastic usage. Educational programs have also been introduced at various levels to encourage the use of recyclable and reusable bags. Some of the ongoing strategies include: Implementing charges to plastic bags usage With the increasing need to reduce plastic bags usage, both international and local supermarkets and retailers have begun to implement charges to every bag used. Since 2019, NTUC FairPrice has begun charging a fee of 20 cents at 7 outlets initially and further expanded to 25 more till Nov 2021. International retailers such as IKEA have stopped the use of plastic bags for packaging and encourage shoppers to use their own bags or pay a dollar for a piece of recycled bag instead. The government will also be conducting a public consultation on the charging model and aims to impose a charge for all types of single-use carrier bags at all supermarkets in the future. Figure 3. Ikea’s campaign for reusable bags in Singapore (IKEA, n.d.) Introducing policies and regulatory compliance to control excessive usage Under the Resource Sustainability Act (RSA) of Singapore, it is compulsory for producers whose annual earnings exceed $10 million to report their packaging waste. Producers of packaged products (e.g., brand owners, manufacturers, importers, and retailers) are required to submit their packaging data and 3R plans to NEA. Companies have to provide information on the packaging introduced into the Singapore market according to the type of packaging material (e.g., plastic, paper, metal, glass), packaging form (e.g., carrier bags, bottles), and their corresponding weights. Once the Extended Producers Responsibility (EPR) to manage packaging waste kicks off by 2025, more companies will enhance their efforts in reducing plastic bags consumption as part of the 3R plans submission and/or through other responsible and sustainable actions. Raising awareness through effective campaigns and initiatives Nationwide targeted campaigns and initiatives have been executed to raise consumer awareness of the environmental impacts of plastic waste and reduce single use plastics. In recent years, many environmental groups have also started their own campaigns and initiatives to encourage the use of recyclable bags for packaging of food and shopping items. The Bring Your Own (BYO) campaign has attracted the participation of more than 400 retail outlets to provide incentives to customers who bring their own reusable bags. This campaign has saved approximately two million pieces of plastic disposables and packaging. Leveraging on the success of BYO, the NEA supported the Zero Waste SG with the Partnership Fund to further develop the campaign in 2019 into Bring Your Own Bag (BYOB) to focus on reducing disposable plastic bag usage. Corporate firms can also encourage their staff to bring their own food containers as part of company culture and sustainability practices. Figure 4. Picture of BYOB campaign by Zero Waste SG (NEA, 2020) Closing the plastic loop From a linear to a circular economy approach, Singapore has been looking at ways to close the plastic loop by applying advanced technologies to turn plastic waste into valuable resources. This is done through engaging different stakeholders in various industry sectors to understand the needs and optimise the opportunities to keep plastic waste within a closed loop. Chemical recycling has been widely explored and studied to harness new growth as a petrochemical hub. Other decentralised smaller-scale technologies and prototypes are also being explored by supporting experimentation and test-bedding to bridge the gap between laboratory research and commercial deployment. The exploration of end treatment technologies to deal with plastic waste must continue to pave new ways for an effective waste management in Singapore. Our recommendation and the way forward While it may not entirely feasible to ban plastic bag usage in Singapore today, our increasing dependence and high consumption have raised significant concerns. There is a need to minimise plastic bag usage by changing our daily habits. In a study conducted by the Singapore Environment Council in 2018, most families keep plastic bags at home for use or reuse for various purposes, the highest being for dumping of general waste and for carrying wet items and dirty laundry. This finding shows that the high-rise living condition and waste collection systems have indirectly shaped our need for using plastic bags for various household purposes. While such usage does help in improving hygiene and mitigating pest issues, viable alternatives that can reduce the reliance on plastic bags need to be considered. Facilitating a mindset change We strongly believe that education is essential and critical for behavioural improvement. Through the effective education on the environmental and health expense of single-use plastics, we will be able to see not only immediate results but also long-term impacts for generations to come. Other actions that can limit the impacts of plastic bags on the environment include partaking in neighbourhood clean-ups, recycling household waste, avoiding littering and illegal dumping, and switching to eco-friendly alternatives. In offices and workplaces, companies can incorporate such efforts into corporate social responsibility (CSR) actions by encouraging staff to bring their own reusable cups and containers for takeaway meals. In the retail sectors such as supermarkets, cashiers should discourage shoppers from using excessive plastic bags and possibly limit the number of bags given per basket or trolley. In recent years, more zero waste shops have been set up to encourage zero waste living and educating consumers on the need to reduce packaging waste. Figure 5. Ailse of Scoops Wholefoods, a zero-packaging low-waste wholefoods retailer (Timeout, 2020) Enhancing the current incentives while implementing charges Instead of merely charging for plastic bags, retailers and supermarkets can consider ways to incentivise consumers by increasing the attractiveness of rebates given for using reusable bags. The current 10–20¢ charge per plastic bag may be too small to deter people from breaking out of their habit of using of plastic bags. Imposing strict fees and penalties like plastic bag charges may not be the most effective method to convince people of the need to change. Other potentially effective measures to encourage the shift away from plastic bags include the development of a point collection system that rewards consumers for bringing their own reusable bags. These points can then be exchanged for attractive rewards such as food items, homeware, or vouchers, which simultaneously promotes brand loyalty and increases the customer returning rate. Public private partnership The public and private sectors should continue their collaboration to organise meaningful campaigns to reduce plastic bag usage. For instance, there can be a fixed day of every month where no plastic bags will be issued by all supermarkets. Consumers will then have to seek for alternative ways to bring their own carriers. The government can also explore funding environmental groups and NGOs to come up with creative ideas of using alternatives to plastic bags. From schools to workplaces and to homes, green living habits need to be developed and solidified through education, awareness, and enabling mechanisms until an environmentally-friendly lifestyle becomes a social norm. Pushing for higher product standards Finally, there is a need to push for stricter product standards that are suited to our local context. Having products such as biodegradable or compostable plastic bags may seem eco-friendly, but they are actually irrelevant to Singapore’s context since all wastes are eventually incinerated and would occupy the landfill space. Hence, we can focus more on green certifications and labelling schemes that look into the material sources, ensuring that they are responsibly made with renewable materials such as bio-based plastics and recycled contents. As Singapore moves to become a Zero Waste nation, there is an urgent need to address the high consumption of plastic bags. The COVID-19 pandemic has slowed down our progress in achieving a zero-waste status, but as we learn to adjust and adapt to the new normal, we can also take the opportunity to make green additions to our lifestyles and habits. In our efforts to fulfil SDG #12 Responsible Consumption and Production and to propel Singapore to become a more sustainable and viable city to live in, TEMBUSU Asia Consulting (TAC) offers expert consultancy services for both corporate organisations and municipal cities across Asia. These services include guiding and advising clients on a sustainable roadmap to reducing waste, waste management strategies, waste reporting, as well as compliance with regulatory standards such as the Mandatory Packaging Reporting (MPR). References A Md-Jalil, N Md-Mian, M Rahman, ‘Using Plastic Bags and Its Damaging Impact on Environment and Agriculture: An Alternative Proposal’, 2013, International Journal of Learning & Development. 3: 1–14. Boucher, J. and Friot D. (2017). 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