SINGAPORE: On top of voluminous annual reports and financial statements, more companies are presenting their actions in the environmental, social and governance (ESG) space in what's called a sustainability report.

In Singapore, listed companies like Singapore Airlines, Singtel, CapitaLand and the trio of local banks have put out such documents, outlining efforts such as green loans, transitions to renewable energy and tapping novel technology like sustainable aviation fuel.

The latest is Temasek, whose first such report released earlier in July offered the most in-depth look yet at the Singapore state investor’s sust...