Singapore reporting updateCurrent ACRA/SGX timetable reviewed 2 August 2026.View timeline →
SGSustainability GuidePublished by GreenCo ESG Singapore
Singapore Marina Bay skyline at dusk
Sustainability Guide · Singapore

Turn Singapore sustainability requirements intoa practical reporting and management programme.

Use this guide to identify what applies, build reliable data, prepare climate disclosures and scope external support. The content reflects the ACRA and SGX position current at 2 August 2026.

SGX 711A & 711BISSB / IFRS S2GRI StandardsReviewed 2 Aug 2026
Start with the current rule

Singapore now uses a phased, tiered climate-reporting roadmap.

All SGX-listed issuers report Scope 1 and 2 emissions from FYC 2025. Other ISSB-based climate disclosures and Scope 3 follow different dates by issuer tier.

Organisation / tierScope 1 & 2 GHGOther ISSB-based climate disclosuresScope 3Limited assurance on Scope 1 & 2
STI constituents
Constituent on 30 Jun 2025		FYC 2025FYC 2025FYC 2026FY2029
Non-STI listed, market cap ≥ S$1bn
30 Jun 2025 test; special rule for later listings		FYC 2025FYC 2028Voluntary until further noticeFY2029
Other SGX-listed issuersFYC 2025FYC 2030Voluntary until further noticeFY2029
Large non-listed companies
Revenue ≥ S$1bn and assets ≥ S$500m, unless exempt		FY2030FY2030Voluntary until further noticeFY2032
See the requirements and timetable
Choose a starting point

Find the right route before opening individual pages.

Each route leads to a focused hub, so detailed pages remain no more than two clicks from the homepage.

01Understand what applies

Check organisation type, reporting timetable, SGX components and assurance dates.

Open requirements → 02Browse every guide

Search and filter the complete page directory by workstream or business question.

Open all guides → 03Assess advisory support

Compare workstreams, consultant selection, fees, delivery process and grants.

Review services → 04Check sources and answers

Go directly to official sources or use the FAQ for common implementation questions.

Open resources →
Core guides

Choose the workstream behind the requirement.

01

Sustainability reporting

Plan the SGX, GRI and Board-review process.

Open guide →02

Climate disclosures

Build IFRS S2 governance, strategy, risk and metrics.

Open guide →03

Sustainability management

Embed governance, targets and recurring review.

Open guide →04

ESG data & dashboards

Define KPIs, controls, evidence and decision views.

Open guide →05

Materiality assessment

Separate and connect SGX, GRI and ISSB lenses.

Open guide →06

Assurance readiness

Prepare internal review and GHG assurance evidence.

Open guide →
Supply chainCircular economyEnergy & buildingsNatureWorkforce
Browse the complete guide directory
Green terraced building in central Singapore
From disclosure to delivery

Useful work should improve the management process—not only the final report.

Build clear ownership, reliable methods, traceable evidence and funded action plans so the organisation can repeat and improve the work internally.

  • Approved boundaries and methods
  • Named data owners and reviewers
  • Targets connected to actions and budgets
  • Evidence retained for internal review and assurance
  • Board information focused on decisions and trade-offs
Build the management system
Prepare a focused brief

Explain the requirement in a message an adviser can scope.

Include the trigger, deadline, boundary, reporting basis, current evidence and intended decision or deliverable.

Open the enquiry form