SGX climate reporting
SGX Listing Rules 711A/711B — Sustainability Reporting incl. ISSB-based climate reporting
Sujet : climat · Niveau : bourse
Aujourd’hui
Scope 1-2 mandatory for all issuers from FY2025. Full ISSB climate: STI from FY2025; others delayed to FY2028/FY2030.
Résumé
Tous les émetteurs SGX publient leurs émissions scopes 1-2 dès l'exercice 2025. Les membres du STI appliquent les règles climat ISSB dès 2025 et le scope 3 dès 2026. En août 2025, Singapour a reporté les autres émetteurs à 2028 ou 2030 ; l'assurance limitée scopes 1-2 démarre en 2029.
Qui est concerné
- Chiffre d’affaires
- not specified (market cap ≥S$1bn splits non-STI phases)
- Effectif
- non précisé
- Cotée en bourse
- cotées seulement
- Secteurs
- All sectors
- Activités déclencheuses
- SGX Mainboard or Catalist listing
- STI constituent: earliest full ISSB phase
- Portée hors territoire
- Non
STI issuers' Scope 3 (from FY2026) pulls emissions data from suppliers abroad.
- Exemples
- STI bank or REIT with Asian supply chain
- Singapore-listed commodity trader
- Catalist manufacturer with China plants
Ce que la loi exige
- Report Scope 1 and 2 GHG emissions annually (all issuers, from FY2025)
- Apply ISSB-based climate disclosures per phase (STI FY2025; others FY2028/FY2030)
- Report Scope 3 emissions (STI from FY2026; voluntary for other issuers)
- Obtain external limited assurance on Scope 1-2 from FY2029
Sanctions
SGX Listing Rules breach: reprimand, suspension or delisting; Disciplinary Committee fines up to S$250,000 per breach, S$1m per hearing.
Ce que cela change pour un fournisseur en Chine
STI companies must report Scope 3 from FY2026. Chinese suppliers to these groups get carbon data requests; smaller SGX issuers' requests stay voluntary.
Preuves attendues
- Scope 1-2 GHG inventory
- Product or contract-level carbon allocation
- Energy consumption records
Niveaux : Tier 1