Non-listed Company Sustainability Questionnaire (CASG Questionnaire)

To build resilient and sustainable businesses that can thrive amid climate challenges, companies need to better understand their climate and environmental risks, opportunities, impacts and dependencies, and effectively communicate this information with stakeholders.

Start your sustainability disclosure journey today at the CASG Sustainability Disclosure e-Portal (e-Portal).

Background

To streamline and ease sustainability disclosure for non-listed companies, especially small and medium sized enterprises (SMEs), and facilitate the collection of sustainability-related information by financial institutions and listed companies, the Green and Sustainable Finance Cross-Agency Steering Group (Steering Group) has developed the Non-listed Company Sustainability Questionnaire (CASG Questionnaire) – a free sustainability reporting template, in collaboration with CDP¹, on the basis of CDP questionnaire².

CASG Questionnaire was first launched in 2022 and enhanced in 2025 in light of market development and industry feedback. The Steering Group will continue to review and update the questions periodically with CDP's assistance, in line with global standards.

Non-listed companies, including SMEs, can fill out the CASG Questionanire to understand their sustainability performance and make disclosure to stakeholders.
Financial institutions and listed companies can collect sustainability-related information from clients and suppliers by inviting them them to fill out the CASG Questionnaire.

CASG Questionnaire consists of core questions and intermediate questions.

Core Questions: These questions are designed to obtain the basic and essential information needed to assess the sustainability performance of a company. Users are strongly encouraged to complete the questions to the best of their ability.

Intermediate Questions: These questions are categorised by use cases. In addition to core questions, users may choose to answer a subset of the intermediate questions on a needs basis. Users may select one or more of the following six use cases that best describe its objectives to customise a fit-for-purpose questionnaire.

Access to capital: to provide capital providers with sustainability-related information to facilitate their risk assessment, the making of lending decisions, among others.
Supply chain client requests: to meet information requests of clients and procuring entities, gaining a competitive advantage over peer suppliers.
Voluntary sustainability reporting: to proactively communicate sustainability performance with external stakeholders, enhancing transparency and differentiating from competitors.
Regulatory preparedness: to familiarise oneself with sustainability disclosure in preparation for upcoming regulations that may become applicable.
Self-assessment: assess and keep track of sustainability performance, identifying opportunities and areas for improvement.
Risk management: to better understand climate and environmental risks faced by the business and build resilience.

Sustainability disclosure helps businesses learn more about their climate and environmental risks and opportunities, and raise their sustainability profile with investors, clients and other stakeholders. Benefits gained from sustainability disclosure include:

Improve resource efficiency and save costs
Build climate resilience
Differentiate from competitors
Enhance access to capital
Strengthen brand image

Act now and be the first batch to complete and submit the CASG Questionnaire on the e-Portal for recognition!

Note:

The use of CASG Questionnaire is voluntary. Companies are responsible for ensuring their own compliance with all applicable laws and regulations at any times. Under no circumstances shall the Steering Group be liable for any direct, indirect, special or consequential losses or damages that is claimed to have resulted from the use of the CASG Questionnaire, its contents, or from the conduct of any user. Please also read the disclaimer of this website.

CASG Questionnaire is complimentary to, not a substitute for, annual disclosure through CDP.

¹ CDP is a global non-profit organisation that runs an independent environmental disclosure system for companies, cities, states and regions to manage their environmental impacts.

² CDP updated its questionnaire in 2024 to align with International Financial Reporting Standards (IFRS) S2 Climate-related Disclosures as the foundational baseline for CDP’s climate disclosure.

Last update : 18 September 2025