Singapore is cementing its role as a sustainable finance leader. With SGX and government backing, the city-state is phasing in ISSB-aligned climate reporting, starting with the largest listed and private companies.
Listed issuers on the SGX
Non-listed companies with ≥ SGD 1B in revenue
To align with ISSB standards and uphold Singapore’s green finance hub positioning
Scope 1, 2, and (eventually) 3 emissions disclosures
Limited assurance for Scope 1 & 2
Reporting aligned with financial year filing
FY2025 for SGX-listed companies
FY2027 for large non-listed companies
Annual reports, SGXNet, and company websites
SGX TCFD Reporting Rules: https://regco.sgx.com/regulatory-updates/enhancements-sustainability-reporting-and-board-diversity
2023 Advisory Report: https://www.acra.gov.sg/news-events/news/details/turning-climate-ambition-into-action