What is mandatory
SGX-listed issuers must subject the sustainability reporting process to internal review. External limited assurance for Scope 1 and 2 GHG emissions becomes mandatory from FY2029 for listed companies and FY2032 for large non-listed companies. ACRA states that the provider must be a registered audit firm or an accredited testing, inspection and certification firm within the prescribed regime.
Design an assurance roadmap
Year 1: readiness
Map data flows, document methods, test evidence and remediate control gaps.
Year 2: pilot
Assure selected high-risk metrics or one business unit and refine the close process.
Mandatory year
Complete limited assurance within the reporting timetable and address findings.
Expansion
Consider wider topic coverage as systems mature and stakeholder need justifies it.
What the evidence file should contain
- Approved organisational and operational boundaries.
- Source records and reconciliations for every material figure.
- Emission factors, conversion factors, calculation files and version control.
- Estimation hierarchy, assumptions and uncertainty explanations.
- Preparer and reviewer sign-offs and issue-resolution records.
- Restatement assessment and explanations of methodology changes.
Official sources used for this guide
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.