Singapore extends climate reporting timelines for most listed and large private companies
ACRA and SGX RegCo extended Singapore's climate reporting timelines on 25 August 2025, with immediate effect. All listed companies still report Scope 1 and 2 emissions from FY2025, and Straits Times Index constituents keep full ISSB-based disclosures from FY2025. Other listed companies get until FY2028 or FY2030 depending on size, and external assurance is deferred to FY2029.
The Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange Regulation (SGX RegCo) announced on 25 August 2025 that they would extend the timelines for climate reporting and assurance, with immediate effect. Feedback, including from the Singapore Business Federation, said smaller listed companies needed more time.
Listed companies (three tiers by market capitalisation)
- All listed companies: Scope 1 and 2 greenhouse gas emissions remain mandatory from FY2025.
- Straits Times Index (STI) constituents: other ISSB-based climate-related disclosures from FY2025, and Scope 3 emissions from FY2026.
- Other listed companies with market capitalisation of S$1 billion or more: other ISSB-based disclosures from FY2028. Scope 3 is voluntary until further notice.
- Other listed companies under S$1 billion: other ISSB-based disclosures from FY2030.
- External limited assurance of Scope 1 and 2 emissions is deferred to FY2029 for all listed companies.
Large non-listed companies
The timelines for large non-listed companies were also pushed back. Check ACRA's updated table for the current dates.
Who is affected
Singapore-listed companies, large non-listed companies, and the boards and company secretaries overseeing sustainability reports.