ESG by ZYT← All answersSingapore and Malaysia
Who has to report climate disclosures in Singapore, and when?
All SGX-listed issuers must report Scope 1 and 2 emissions for financial years starting on or after 1 January 2025. Straits Times Index constituents add Scope 3 from FY2026. Large non-listed companies were originally due from FY2027, but ACRA and SGX RegCo extended that to FY2030 in August 2025. Everyone else has no mandatory requirement.
| Who | Scope 1 and 2 | Scope 3 | Limited assurance on Scope 1 and 2 |
|---|---|---|---|
| STI constituents | FY2025 | FY2026 | FY2029 |
| Other listed issuers | FY2025 | Not mandatory | FY2029 |
| Large non-listed companies | FY2030 | Not mandatory | FY2032 |
| Everyone else | Not required | Not required | Not required |
A large non-listed company means annual revenue of at least S$1 billion and total assets of at least S$500 million. Both tests must be met, in each of the two financial years before the current one — so this is a genuinely small group of very large private companies, not a description of a mid-sized business.
Singapore has not enacted IFRS S1 and S2 by name. SGX RegCo’s requirements are aligned to IFRS S2, and disclosures go into the annual sustainability report filed through SGXNet.
Sources
- Extended timelines for most climate reporting requirements to support companies — ACRA and SGX RegCo. Checked 2026-09-04.
- Sustainability reporting and assurance requirements — ACRA. Checked 2026-09-04.
Related
Last reviewed 2026-09-04