Current plan is to ‘prioritise’ larger issuers to report Scope 3 emissions from FY2026
SINGAPORE-LISTED companies must start reporting their Scope 1 and Scope 2 greenhouse gas (GHG) emissions from the 2025 financial year, according to an enhanced sustainability reporting regime announced by the Singapore Exchange Regulation (SGX RegCo).
Scope 1 covers an entity’s direct emissions; Scope 2 covers indirect emissions from the generation of the electricity purchased to power a company’s operations.
SGX RegCo on Monday (Sep 23) said it will start adopting the latest standards developed by the International Sustainability Standards Board (ISSB), a global accounting standards body, into its sustainability-reporting regime.
