Singapore reporting updateCurrent ACRA/SGX timetable reviewed 2 August 2026.View timeline →
Green terraced building in central Singapore
Operations

Turn energy and building data into an investable roadmap

Singapore’s carbon tax is S$45 per tonne for 2026 and 2027, while Green Mark 2021 raises expectations for energy performance and broader sustainability outcomes.

Carbon tax S$45Green Mark 2021Energy efficiencyBusiness case
01

Build the baseline

Map electricity, fuels, cooling, renewable energy attributes, landlord-supplied utilities and major equipment across the reporting boundary. Separate actual readings from estimates and document allocation methods for shared premises.

02

Prioritise measures

01

No-cost controls

Schedules, set-points, maintenance and operating discipline.

02

Retrofits

Lighting, HVAC, motors, controls and heat recovery.

03

Asset strategy

High-efficiency replacement at renewal points.

04

Buildings

Green Mark pathways, embodied carbon and maintainability.

05

Renewables

On-site generation and credible contractual instruments.

06

Finance

Whole-life cost, carbon-price sensitivity and implementation risk.

03

Use a disciplined business case

  • Baseline and counterfactual.
  • Capex, opex and maintenance effects.
  • Energy and emissions savings with transparent assumptions.
  • Carbon tax or internal carbon-price sensitivity where applicable.
  • Operational disruption, landlord approvals and technical dependencies.
  • Measurement and verification plan after implementation.

Official sources used for this guide

Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.