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S-REITs: A Closer Look at Governance and Transparency

S-REITs have emerged as a popular investment vehicle, offering investors a steady stream of income and exposure to the property market. However, the success of REITs hinges on robust corporate governance and transparency. This is where the Singapore Governance & Transparency Index (SGTI) plays a crucial role. SID just release the latest SGTI Report for 2024

 

Some S-REITs that are currently or formerly listed at SGX are excluded from the SGTI 2024 ranking.

  • REITs/business trusts that are suspended from trading.
  • REITs/business trusts which did not release annual report for 2 years. 

The Importance of SGTI for Singapore REITs

The SGTI provides a comprehensive assessment of the corporate governance practices of Singapore-listed companies, including S-REITs. By evaluating factors such as board composition, audit committee effectiveness, shareholder rights, and disclosure practices, the index helps investors gauge the quality of management and the overall health of a REIT.

  • Investor Confidence: REITs rely on investor confidence to thrive. A high SGTI score indicates strong governance practices, which can enhance investor trust and attract capital.
  • Risk Management: Effective governance helps REITs identify and manage potential risks, protecting investors' interests.
  • Performance: Studies have shown that companies with strong governance tend to outperform their peers. This applies to REITs as well.
  • Regulatory Compliance: The SGTI promotes adherence to regulatory requirements, ensuring that REITs operate within the legal framework.

Key Governance Indicators for REITs

While the SGTI covers a broad spectrum of governance practices, certain areas are particularly important for REITs:

  • Board Composition: REITs should have a diverse board with a balance of independent and executive directors. The board should possess relevant industry expertise and a strong understanding of real estate.
  • Financial Reporting: Transparent and accurate financial reporting is essential for REITs. Investors need to have a clear picture of the REIT's financial performance, including revenue, expenses, and cash flow.
  • Asset Management: Effective asset management is crucial for REITs to generate sustainable returns. This includes property valuation, lease management, and risk assessment.
  • Distribution Policy: REITs are required to distribute a significant portion of their income to unit-holders. A clear and consistent distribution policy is vital for investor confidence.

How Investors Can Utilize SGTI

Investors can use the SGTI as a valuable tool when evaluating S-REITs:

  • Compare REITs: By comparing the SGTI scores of different REITs, investors can identify those with stronger governance practices.
  • Monitor Governance Trends: Tracking changes in SGTI scores over time can provide insights into a REIT's governance improvement efforts.
  • Engage with Management: Investors can use the SGTI as a basis for engaging with REIT management on governance-related issues.
The SGTI is a powerful tool for assessing the corporate governance of S-REITs. By understanding the importance of good governance and utilizing the insights provided by the SGTI, investors can make more informed investment decisions and contribute to the overall improvement of REIT governance standards in Singapore.