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.

All Buildings Carbon markets Carbon pricing Energy Finance Reporting Targets Waste

Who must report climate information, and from when: the ACRA / SGX RegCo phase-in (revised 25 August 2025)

Phasing in
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 listing rules on sustainability reporting (Rules 711A and 711B, and Practice Note 7.6)

In force
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

Singapore's own sustainability reporting standards: SFRS S1 and SFRS S2 (public consultation, open until 25 October 2026)

Consultation
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

Where the data actually goes: ESGenome and Gprnt

In force
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