Singapore ESG Requirements

The Singapore Exchange (SGX) requires listed companies to publish sustainability reports on a comply or explain basis, aligned with international standards.

Framework Overview

SGX Sustainability Reporting Rules mandate disclosure based on:

• Global Reporting Initiative (GRI) Standards (primary framework)
• TCFD recommendations for climate-related disclosures
• ISSB Standards (phased adoption from 2025)

Reporting Requirements

Annual Sustainability Report — Must be published within 5 months of financial year-end
Board Statement — Board oversight of sustainability matters
Material ESG Factors — Identification and disclosure of material topics
Targets & Performance — Sustainability targets and progress

Climate Disclosure

From 2025, SGX will require climate-related disclosures aligned with ISSB IFRS S2 for all listed companies, with phased implementation for Scope 3 emissions.

Why Singapore ESG Matters

Singapore is a major financial hub in Asia with over 700 listed companies. SGX's requirements influence regional ESG practices and attract sustainable investment.

Primary Source Documents

Part of ESG Hub | Curated by Ascent Partners Foundation