Singapore Sustainability Reporting Requirements

ENFORCEMENT TIMELINE

Enacted 2016 (amended 2025)

Enforcement: Enacted 2016 (amended 2025)

Overview

These are sustainability disclosure requirements applied to listed companies by the Singapore Exchange Regulation (SGX RegCo). A transition is underway toward disclosure aligned with climate-related financial information (TCFD) and ISSB (IFRS S1/S2) standards.

Enforcement Timeline

2016: Sustainability reporting requirements added to the SGX listing rules (on a comply-or-explain basis).

2025: Roadmap for mandatory disclosure of climate-related information aligned with ISSB standards (IFRS S1/S2) begins.

Business Impact

- ESG disclosure obligations for listed companies

- Scope 1 and Scope 2 emissions management

- Preparation for ISSB compliance

- Improved transparency for overseas investors