Singapore sustainability obligations

The rules that actually bind: who they apply to, the thresholds that pull you in, and the dates each obligation starts. Every entry links to the issuing body's own text.

ACRA and SGX RegCo · Financial years beginning on or after 1 January 2025

This is the timetable that decides when your company has to start publishing climate information. Every company listed on the Singapore Exchange must report its Scope 1 and Scope 2 greenhouse gas emissions...

Applies to: All issuers listed on the SGX Mainboard and Catalist, and separately large non-listed companies meeting both the revenue and...
Reporting ACRASGX RegCoISSB 8 key dates
SGX RegCo · 1 January 2026 (current version of both rules)

These are the actual rules that make sustainability reporting compulsory for Singapore-listed companies. Rule 711A says you must publish a sustainability report alongside your annual report. Rule 711B lists...

Applies to: Every issuer listed on the SGX Mainboard, and every issuer on Catalist under the equivalent Catalist rules.
Reporting SGX711A711B 5 key dates
ACRA Interim Sustainability Standards Committee, with SGX RegCo · Consultation opened 27 July 2026

Singapore is writing its own version of the global sustainability reporting standards. On 27 July 2026, ACRA's Interim Sustainability Standards Committee, working with SGX RegCo, released draft standards...

Applies to: Anyone with an interest in Singapore sustainability reporting: listed issuers, large non-listed companies, auditors, assurance...
Reporting ACRASFRS S1SFRS S2 3 key dates
SGX Group, MAS and Greenprint Technologies · 12 September 2022

Knowing what to report is one problem; having somewhere to put it is another. ESGenome is the disclosure portal for SGX-listed companies, launched by MAS and SGX Group in September 2022. Gprnt is the...

Applies to: SGX-listed issuers (ESGenome) and Singapore businesses of any size, especially SMEs, using Gprnt for basic emissions reporting.
Reporting ESGenomeGprntProject Greenprint 4 key dates
Ministry of Sustainability and the Environment and the National Environment Agency · 1 January 2019; current rate effective 1 January 2026

Singapore was the first country in Southeast Asia to put a price on carbon. Under the Carbon Pricing Act 2018, a facility that directly emits 25,000 tonnes of carbon dioxide equivalent or more in a year...

Applies to: Industrial and power-generation facilities in Singapore that directly emit at least 25,000 tCO2e of greenhouse gases in a year.
Carbon pricing carbon taxCarbon Pricing Act25000 tCO2e 6 key dates
National Climate Change Secretariat, MSE and EDB · 1 January 2024

Some Singapore factories compete directly against factories in countries with no carbon price at all. If they paid the full carbon tax on every tonne, production could simply move abroad - which would cut...

Applies to: Existing emissions-intensive, trade-exposed facilities already liable for Singapore's carbon tax and competing in...
Carbon pricing transition frameworktransitory allowancesEITE 2 key dates
National Environment Agency · 2019

There are two separate obligations here and they catch very different numbers of companies. A facility emitting 2,000 tonnes of carbon dioxide equivalent or more per year must register as a reportable...

Applies to: Any facility in Singapore emitting 2,000 tCO2e or more per year (reporting only), and any facility emitting 25,000 tCO2e or...
Carbon pricing EDMAMonitoring PlanEmissions Report 3 key dates
NCCS, MSE and NEA · 1 January 2024

Since 1 January 2024, a company liable for Singapore's carbon tax may pay part of its bill with international carbon credits instead of cash - but only up to 5 per cent of its taxable emissions, and only...

Applies to: Facilities liable for Singapore's carbon tax that wish to offset part of their liability, and project developers or traders...
Carbon markets ICCArticle 6carbon credits 5 key dates
NCCS, MTI and MSE · 4 September 2026 (12 Implementation Agreements)

A carbon credit is only usable against Singapore's carbon tax if it comes from a country Singapore has a signed agreement with, and if the method used to create it appears on the list agreed with that...

Applies to: Carbon tax-liable facilities sourcing credits, project developers in partner countries, and traders and brokers serving the...
Carbon markets Article 6.2Implementation Agreementeligibility list 6 key dates
National Environment Agency and MSE · 2013 (Energy Conservation Act 2012); MEES amendments from 1 December 2025

If your company runs an energy-hungry site in Singapore, the Energy Conservation Act 2012 obliges you to manage that energy formally. The trigger is consuming more than 54 terajoules of energy a year at a...

Applies to: Corporations carrying on manufacturing and manufacturing-related services, supply of electricity, gas, steam, compressed air...
Energy Energy Conservation Actregistered corporation54TJ 4 key dates
National Environment Agency · 2020

If your company supplies packaged goods in Singapore and turns over more than S$10 million a year, you must tell NEA every year how much packaging you put into the market and what you are doing to reduce...

Applies to: Brand owners, manufacturers, importers and retailers supplying regulated packaged goods in Singapore with annual turnover...
Waste MPRpackaging3R plan 4 key dates
National Environment Agency · 1 January 2020 (registration); 1 July 2021 (collection system)

Companies that supply electrical and electronic products in Singapore are responsible for what happens to those products at the end of their life. Producers above set supply volumes must register with NEA,...

Applies to: Producers (including importers and brand owners) supplying regulated electrical and electronic products in Singapore, and...
Waste e-wasteEPRproducer responsibility scheme 3 key dates
National Environment Agency and MSE · 8 March 2024

Since 8 March 2024, owners and operators of certain large commercial and industrial premises must separate food waste for treatment and report the data to NEA. The rule is much narrower than it is usually...

Applies to: Owners and operators of prescribed large commercial and industrial premises in buildings erected under planning permission...
Waste food wastesegregationResource Sustainability Act 4 key dates
Building and Construction Authority · 1 November 2021; 2nd Edition from 1 January 2024

Green Mark is Singapore's green building certification scheme, designed specifically for a hot and humid climate rather than borrowed from a temperate one. The Green Mark 2021 scheme took effect on 1...

Applies to: Developers, building owners and project teams seeking green building certification in Singapore, across new and existing...
Buildings Green Mark 2021BCASuper Low Energy 4 key dates
Building and Construction Authority · 30 September 2025

Since 30 September 2025, BCA can require the owner of an energy-intensive existing building of 5,000 square metres or more to fix it. On receiving an audit notice the owner has 90 days to appoint a...

Applies to: Owners of energy-intensive existing buildings of 5,000 square metres gross floor area or more in commercial, healthcare,...
Buildings MEIBuilding Control Actenergy audit 6 key dates
Monetary Authority of Singapore · December 2020; last revised 5 March 2026

Singapore's financial regulator expects every bank, insurer and asset manager it supervises to treat environmental damage and climate change as financial risks, not as a corporate responsibility topic....

Applies to: All banks, merchant banks and finance companies; all insurers; and all fund management companies and REIT managers regulated by MAS.
Finance MASenvironmental risk managementbanks 5 key dates
Monetary Authority of Singapore · September 2027

On 5 March 2026 MAS issued three sets of transition planning guidelines, as additions to the 2020 Environmental Risk Management Guidelines, covering banks, insurers and asset managers. They take effect in...

Applies to: Banks, insurers and asset managers regulated by MAS, through three separate sector addenda to the Environmental Risk...
Finance MAStransition planningclimate risk 2 key dates
Monetary Authority of Singapore · 3 December 2023

Most green finance rulebooks sort activities into green and not-green, which is a poor fit for Asia, where much of the economy is neither. Launched on 3 December 2023, the Singapore-Asia Taxonomy was the...

Applies to: Banks, investors, corporates and policymakers classifying green and transition activities, and any borrower or issuer seeking...
Finance taxonomytransition financetraffic light 4 key dates
MAS, Enterprise Singapore and EDB · Valid to 31 December 2028 (SBGS and SLGS); SRG open since 1 November 2024

Issuing a green bond, arranging a sustainability-linked loan or publishing a first climate report all carry an unavoidable extra cost: paying an independent reviewer. Singapore subsidises that cost through...

Applies to: Issuers and borrowers of sustainable debt instruments listed or originated in Singapore, and Singapore-incorporated companies...
Finance green bondssustainability-linked loanstransition finance 6 key dates
Enterprise Singapore · 30 September 2026 (EDGE Grant)

The Enterprise Sustainability Programme is Enterprise Singapore's umbrella of support for businesses, especially smaller ones, building sustainability capability. Its funding has largely flowed through...

Applies to: Singapore-registered businesses, particularly SMEs, seeking funding or advisory support to build sustainability capability.
Finance EnterpriseSGEDGE GrantEDG 4 key dates
Whole-of-Government (MSE, MND, MOT, MTI, MOE) · February 2021

The Singapore Green Plan 2030, launched in February 2021, is the national sustainability roadmap. It is organised around five pillars - City in Nature, Sustainable Living, Energy Reset, Green Economy and...

Applies to: No direct obligation on any company. It sets national government targets that drive subsequent regulation across energy,...
Targets Green Plan 2030City in NatureEnergy Reset 6 key dates
NCCS, MSE and MFA · 10 February 2025 (Second NDC submission)

Singapore's commitments under the Paris Agreement are to peak emissions and bring them down to around 60 million tonnes of carbon dioxide equivalent by 2030, then to between 45 and 50 million tonnes by...

Applies to: No direct company-level obligation. These are Singapore's commitments as a Party to the Paris Agreement, and they set the...
Targets NDC2035net zero 2050 6 key dates