Know what applies
All SGX-listed issuers disclose Scope 1 and 2 GHG emissions from FYC 2025. Other IFRS S2-based disclosures are phased by issuer tier, while STI constituents report Scope 3 from FYC 2026. Use the requirements page to confirm the timetable.
| Organisation / tier | Scope 1 & 2 GHG | Other ISSB-based climate disclosures | Scope 3 | Limited assurance on Scope 1 & 2 |
|---|---|---|---|---|
| STI constituents Constituent on 30 Jun 2025 | FYC 2025 | FYC 2025 | FYC 2026 | FY2029 |
| Non-STI listed, market cap ≥ S$1bn 30 Jun 2025 test; special rule for later listings | FYC 2025 | FYC 2028 | Voluntary until further notice | FY2029 |
| Other SGX-listed issuers | FYC 2025 | FYC 2030 | Voluntary until further notice | FY2029 |
| Large non-listed companies Revenue ≥ S$1bn and assets ≥ S$500m, unless exempt | FY2030 | FY2030 | Voluntary until further notice | FY2032 |
The four connected pillars
Governance
Board and management oversight, competencies, information flows and decision rights.
Strategy
Material climate risks and opportunities, business model effects, transition plans and resilience.
Risk management
Processes to identify, assess, prioritise, monitor and integrate climate risks into enterprise risk management.
Metrics & targets
GHG emissions, cross-industry metrics, industry-based metrics, targets, performance and methods.
Scenario analysis and financial effects
Use climate-related scenario analysis to test resilience rather than predict a single future. Select scenarios and time horizons that reflect asset lives, markets and strategic decisions. Document inputs, assumptions, constraints and the reasons the approach is proportionate to available skills, capabilities and resources.
Move progressively from qualitative findings to quantified exposure and financial effects. Link the work to impairment reviews, useful lives, capex, insurance, supply planning, financing and other financial planning processes where relevant.
A practical workplan
- Map physical and transition drivers to specific assets, products, suppliers and markets.
- Prioritise risks and opportunities using clearly defined likelihood, magnitude and time horizons.
- Identify current and anticipated effects on cash flows, access to finance and cost of capital.
- Develop a transition plan with actions, owners, dependencies, milestones and funding.
- Set up evidence files for models, emission factors, calculations, approvals and judgements.
- Draft disclosure only after management has reviewed the underlying analysis.
Official sources used for this guide
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.