Core regulatory sources
Official sourceACRA sustainability reporting requirements and timeline ↗Official sourceACRA/SGX RegCo updated climate-reporting timelines, 25 August 2025 ↗Official sourceSGX Listing Rule 711A ↗Official sourceSGX Listing Rule 711B ↗Official sourceSGX Practice Note 7.6 Sustainability Reporting Guide ↗
Reporting standards and methods
Singapore operational sources
Official sourceSingapore Green Plan 2030 ↗Official sourceNEA carbon tax ↗Official sourceNEA mandatory packaging reporting ↗Official sourceBCA Green Mark 2021 ↗Official sourceMOM employment practices ↗Official sourceMOM Workplace Fairness Act implementation update ↗Official sourcePDPC data protection obligations ↗
Singapore implementation and support sources
A readiness checklist
- Company tier, financial year start and applicable dates confirmed.
- Reporting entity and GHG boundaries approved.
- Disclosure matrix mapped to owners and evidence.
- Material topics and governance validated by the Board.
- KPI dictionary and internal controls operating.
- Climate analysis connected to risk and financial planning.
- Internal review and assurance roadmap scheduled.
- Official-source review date recorded and monitored.
Official sources used for this guide
Official sourceACRA sustainability reporting requirements and timeline ↗Official sourceSGX Practice Note 7.6 Sustainability Reporting Guide ↗Official sourceGRI Standards ↗
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.
