Singapore mandatory climate reporting - SGX and ACRA timeline

Breathe ESG supports all major global reporting frameworks, from ISSB and SGX rules to CSRD, GRI and CDP, from one managed dataset.

Last reviewed: 11 November 2026. Sources: ACRA announcement, 25 August 2025, ACRA requirements timeline (updated 27 July 2026), Enterprise Singapore Sustainability Reporting Grant.

The short answer

All SGX-listed companies must report Scope 1 and 2 emissions from FY2025. On 25 August 2025, ACRA and SGX RegCo pushed back most of the other ISSB-based climate disclosures. They now start in 2028 or 2030, depending on whether a company is an STI constituent and on its size. Scope 3 is mandatory only for STI constituents, from FY2026.

In practice: if you're listed, your FY2025 Scope 1 and 2 numbers are already public. If you're an STI constituent, your Scope 3 work for FY2026 is happening now.

Who reports what, and when

Category	Scope 1 and 2	Other ISSB-based climate disclosures	Scope 3	Limited assurance (Scope 1 and 2)
STI constituents	FY2025	FY2025	FY2026	FY2029
Other listed, market cap S$1bn or more	FY2025	FY2028	Voluntary	FY2029
Other listed, under S$1bn	FY2025	FY2030	Voluntary	FY2029
Large non-listed (revenue S$1bn+ and assets S$500m+)	FY2030	FY2030	Voluntary	FY2032

Scope 3 stays voluntary for non-STI listed and large non-listed companies until further notice. Always check the ACRA timeline for your exact category.

What ISSB-based climate disclosures cover

Singapore's climate reporting is built on IFRS S2. Once the full requirements apply to you, expect to disclose across four areas:

Governance: how the board and management oversee climate risks and opportunities.
Strategy: the climate risks and opportunities that could affect your prospects, their effect on your business model and finances, and how resilient your strategy is under different climate scenarios.
Risk management: how you identify, assess and manage climate risks, and how that fits into overall risk management.
Metrics and targets: Scope 1, 2 and (where required) Scope 3 emissions, industry-based metrics, and progress against your climate targets.

Scope 1 and 2 follow the GHG Protocol. If you're already reporting them for FY2025, the main new work is scenario analysis and putting numbers on the financial effects of climate risk.

Getting Scope 1 and 2 assurance-ready

Limited assurance starts from FY2029 for listed companies. That sounds far away, but assurers will test the systems behind earlier years too. Get these right now:

A documented boundary that matches your financial statements.
Activity data traceable to invoices, meter reads and fuel records.
Emission factors with a source and a version.
A clear treatment for Scope 2 (location-based, with market-based where you buy renewable power).
Sign-off and review steps someone outside the sustainability team can follow.

Funding support

Sustainability Reporting Grant (Enterprise Singapore): up to 30% of qualifying costs, capped at S$150,000, for a company's first ISSB-based climate report: consultancy, assurance, software and training. Open to Singapore-incorporated SGX-listed companies and non-listed companies with revenue of S$100 million or more, with at least 30% local equity. STI constituents are no longer eligible.
SME Sustainability Reporting Programme: supports up to 70% of package fees for a non-listed SME's first sustainability report, for applications until 31 October 2027 (Enterprise Singapore).

If you also have a carbon tax facility

Facilities emitting 2,000 tCO2e or more report to the National Environment Agency, and those over 25,000 tCO2e pay carbon tax at S$45 a tonne for 2026 and 2027. Use the same Scope 1 data for both. See Singapore carbon tax 2026.

Checklist

Confirm your category: STI constituent, non-STI by market cap, or large non-listed.
Make sure Scope 1 and 2 for FY2025 are complete and traceable. Assurance will follow.
If you're an STI constituent, close out Scope 3 for FY2026.
Everyone else: use the extra time to build ISSB-based governance, strategy and risk disclosures before 2028 or 2030.
Start scenario analysis early. It takes longer than most teams expect.
Check whether the Sustainability Reporting Grant can fund your first report.

How Breathe ESG helps

Breathe ESG calculates Scope 1, 2 and 3 emissions with an audit trail back to source data and maps one dataset to ISSB-based disclosures.

People: ESG consulting and fractional CSOs for scenario analysis and first reports.
Training: Breathe Academy for finance and sustainability teams.
Community: Breathe Zero, a network of ESG professionals.

Book a 20-minute walkthrough.

FAQs

Is climate reporting mandatory in Singapore?

Yes for SGX-listed companies, which have reported Scope 1 and 2 from FY2025. Large non-listed companies follow from FY2030.

Did Singapore delay ISSB reporting?

Partly. In August 2025, ACRA and SGX RegCo kept Scope 1 and 2 for all listed companies from FY2025, but pushed the other ISSB-based disclosures for non-STI companies to 2028 or 2030.

Is Scope 3 mandatory in Singapore?

Only for STI constituents, from FY2026. It's voluntary for everyone else until further notice.

When does assurance start?

Limited assurance on Scope 1 and 2 from FY2029 for listed companies and FY2032 for large non-listed companies.

We're a Singapore subsidiary of a foreign group. Do we report?

Check ACRA's rules on exemptions where the parent already reports. Revenue and asset thresholds decide whether you're a large non-listed company.