Singapore / Policy plan
Singapore climate rep.
Mandatory climate reporting for listed and large non-listed companies (ACRA / SGX RegCo, ISSB-based)
Delayed2025-08-25NewModified
Topic : ESG disclosure · Level : National
Today
Large non-listed companies deferred from FY2027 to FY2030; Scope 3 voluntary until further notice.
Summary
Singapore requires ISSB-based climate reporting from listed issuers and later from large non-listed companies (SGD 1bn revenue and SGD 500m assets). In August 2025 the non-listed start was deferred to FY2030 and Scope 3 made voluntary.
Who is concerned
- Turnover
- >= SGD 1bn revenue and SGD 500m assets
- Employees
- non précisé
- Listed company
- cotées et non cotées
- Sectors
- All sectors
- Triggering activities
- Singapore company limited by shares
- Above revenue and asset thresholds
- Extraterritorial reach
- No
non précisé
- Examples
- Singapore trading house sourcing from China
- Regional HQ of a commodity group
What the law requires
- Disclose climate information in line with ISSB (IFRS S2)
- Report Scope 1 and 2 emissions
- Obtain limited assurance on Scope 1 and 2 from FY2032
Penalties
Not yet set: regime to be implemented by Companies Act 1967 amendments; no enacted penalty found (checked Nov 2026).
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
Indirect: Singapore-based traders and HQs may ask Chinese suppliers for emissions data, mainly if they report Scope 3 voluntarily.
Expected evidence
- Site Scope 1 and 2 emissions
- Energy consumption data
- Product carbon footprint
Tiers : Tier 1
Net Zero Pulse