Sustainability reporting is becoming a most critical area of concern for organisations all across the world. In particular, more and more companies are required disclose information related to sustainability. Singapore Exchange just announced plans in May 2015 to boost the transparency of governance with sustainability reporting on a “comply or explain” basis and thus making sustainability reporting an important feature in the Singapore business landscape of the future. This research aims to investigate the relationship between firm performance and sustainability reporting in Singapore. Specifically, it will generate a broad-based model of awareness, acceptance and adoption of sustainability reporting and the linkages with the key domains of firm performance.