Company Climate Risk
Comprehensive climate risk intelligence for informed decision-making
Singapore
Mandatory from 2025SGX Climate Reporting Requirements & MAS Guidelines
Singapore's climate disclosure framework is driven by SGX Listing Rules and MAS guidelines, introducing mandatory sustainability and climate-related reporting aligned with ISSB S2. The standards cover governance, strategy, risk management, and metrics, with emphasis on financed emissions for financial institutions. Transition risks (ASEAN energy transition, carbon tax) and physical risks (sea-level rise, extreme heat) are core, alongside opportunities such as green bonds and sustainability-linked loans.
Key Requirements
- •Governance oversight and strategy resilience, including scenario analysis
- •Transition and physical climate risk disclosures across short-, medium-, and long-term horizons
- •GHG emissions reporting (Scopes 1, 2, 3); financed emissions (Scope 3 Cat 15) mandatory for financial institutions using PCAF methodology
- •Metrics, targets, progress tracking on emissions reduction and transition planning
- •Taxonomy alignment with MAS Green Finance Industry Taskforce (GFIT)
- •Data quality explanation and internal carbon pricing disclosure where applied
Implementation Timeline
Report Timing
Annual, aligned to fiscal year; disclosures integrated within the sustainability/ESG section of the annual report, filed alongside financials in SGD with XBRL tagging.
Compliance Status
Mandatory from 2025Track your progress towards meeting the requirements and deadlines for this regulation.