Singapore climate reporting: who reports and when
Listed and large non-listed companies enter ISSB-aligned requirements in phases.
Published 3 October 2026 · By Naveed Murtaza
Who starts first
SGX-listed companies began Scope 1 and 2 greenhouse-gas reporting from financial years starting in 2025, with additional ISSB disclosures phased by tier.
Before acting, confirm the latest effective date, eligibility test and exception in the linked official guidance; regulations and programme terms can change.
What Scope 3 involves
Value-chain emissions require supplier and customer data and are scheduled later for selected companies.
Before acting, confirm the latest effective date, eligibility test and exception in the linked official guidance; regulations and programme terms can change.
Why controls matter
Climate data needs ownership, methodology, evidence and review comparable to financial-reporting processes.
Before acting, confirm the latest effective date, eligibility test and exception in the linked official guidance; regulations and programme terms can change.
How suppliers are affected
Even firms outside direct scope may receive emissions and energy-data requests from reporting customers.
Before acting, confirm the latest effective date, eligibility test and exception in the linked official guidance; regulations and programme terms can change.
What should businesses and marketers do next?
Turn the change into a dated operating checklist: identify who is affected, what evidence is required, which deadline applies and who owns the response. Then update customer communications, sales material and search content only where the change creates a genuine question.
For marketing, publish a clear source-linked answer, connect it to the relevant service or market page and monitor real query data before expanding coverage. Naveed Murtaza supports market research, SEO/AEO/GEO content and campaign planning for businesses entering or adapting within Singapore.
Important information note
This article provides general business information, not legal, tax, immigration or investment advice. Rules can change after publication; confirm your facts with the linked authority and a qualified adviser for your circumstances.