Singapore's Climate Disclosure Rules: What You Need to Know

Summary Singapore phases climate reporting across three tiers of listed companies and a Large Non-Listed Companies category, with Scope 1 and Scope 2 mandatory for every listed company from FY2025. STI constituents lead: all IFRS S2 disclosures from FY2025 and Scope 3 from FY2026. Non-STI companies with a market capitalisation of S$1 billion or more follow from FY2028, the rest from FY2030.