Singapore sustainability reporting timeline 2026: Who must report and when?

What is the Singapore sustainability reporting timeline?

In simple terms, it's the timetable that ACRA and SGX RegCo have set for when different types of companies have to begin disclosing climate information under ISSB-aligned standards. Listed companies go first; large private companies follow later. Where exactly you land depends on your listing status, your market cap, and your revenue and asset size. Knowing your spot on that timeline tells you what you actually need to report and by when. Why it’s important:

• It's not optional once your date hits: Climate disclosure stops being a soft commitment and starts getting treated like financial reporting. Same scrutiny, same consequences for getting it wrong.
• Money follows the data now: Banks and investors are already pricing ISSB-aligned climate data into green loans and investment decisions, whether or not a company is technically required to report yet.
• Your customers may ask before the law does: Big listed companies are pulling Scope 3 data from their suppliers years ahead of when those suppliers hit their own mandatory deadline.
• Good data takes years, not months: Emissions tracking, board oversight documentation, and audit-ready controls don't come together overnight. The deadline you're given is really a planning window.
• Being early reads as credible: Companies that can show clean, timely climate data tend to do better in tenders, investor questionnaires, and due diligence than those still scrambling.

Who regulates sustainability reporting in Singapore?

Singapore runs this on two tracks. One for listed companies, one for large private ones. Locally, IFRS S1 and IFRS S2 come into force as SFRS(I) S1 and SFRS(I) S2, issued by the Accounting Standards Committee. They track the ISSB standards closely. Singapore has leaned toward full adoption rather than a watered-down local version. A handful of agencies keep it moving:

1. ACRA (Accounting and Corporate Regulatory Authority) builds Singapore's sustainability disclosure standards and manages the rollout of ISSB-aligned climate reporting.
2. SGX RegCo (Singapore Exchange Regulation) enforces the disclosure rules for listed companies through the SGX Listing Rules.
3. MAS (Monetary Authority of Singapore) handles climate risk expectations for banks, insurers, and asset managers.
4. The Sustainability Reporting Advisory Committee (SRAC) recommends the actual reporting and assurance requirements that ACRA and SGX RegCo then adopt.

August 2025 changes to Singapore sustainability reporting deadlines

Under the original plan, listed companies were meant to start reporting in 2025 and large non-listed companies in 2027. Then in August 2025, ACRA and SGX RegCo pushed several of those dates out. By anywhere from two to five years and pointing to a shaky global economy and companies telling regulators they simply weren't ready.

One thing that didn't move: Scope 1 and Scope 2 GHG reporting for all SGX-listed companies still starts FY2025. The overall direction hasn't changed at all. This is still mandatory, still ISSB-based, still expanding. What changed is the pace.

Who must comply with Singapore sustainability reporting requirements and when?

Not every company hits the same deadline. The timeline splits based on whether you're listed, how big your market cap is, and where you sit on revenue and assets. Here's exactly where each category lands.

Sustainability reporting timeline for SGX-listed companies

Scope 3 for non-STI-listed companies is voluntary for now. It was originally slated to line up with the STI group in FY2026, but that requirement has been pulled back until further notice.

Sustainability reporting timeline for large non-listed companies

ACRA defines a "Large NLCo" as a non-listed company with annual revenue of at least S$1 billion and total assets of at least S$500 million.

External assurance requirements for sustainability reporting

Separately, SGX still requires listed issuers to publish a sustainability report alongside the annual report or within five months of financial year-end if the report has gone through external assurance.

What companies must disclose under Singapore sustainability reporting rules

This is a step up from the narrative-style sustainability reports most companies are used to. Regulators want numbers with a paper trail behind them, not a page of good intentions. The ISSB framework asks for four things, and none of them are new concepts. They're just now formalized:

• Governance: how the board oversees climate risk and who's actually responsible for it day to day.
• Strategy: how climate risk and opportunity feed into the business model, strategy, and financial planning, covering both physical and transition risk.
• Risk Management: the process for identifying, assessing, and managing climate risk, folded into the company's broader risk management.
• Metrics and Targets: Scope 1, 2, and, where relevant, Scope 3 emissions, plus whatever targets the company has set and how it's tracking against them.

Why companies should prepare before sustainability reporting becomes mandatory

The pushed-back deadlines are genuinely useful breathing room for companies that were up against a tight clock. But treating that extra time as a reason to wait misses a few things.

• STI constituents already need Scope 3 data starting FY2026, which means their suppliers, regardless of size, are getting asked for emissions numbers now, not in 2028 or 2030.
• Scope 3 data collection also isn't something you build in a few months; it takes years of supplier engagement and internal process work to get right.
• And lenders, investors, and big customers are already rewarding companies that can produce credible climate data, deadline or not.

How to prepare for Singapore sustainability reporting requirements

If a future deadline is coming your way, or you're already feeling pressure from a customer or lender, here's a reasonable place to begin:

• Start with Scope 1 and 2. It's the most achievable baseline, and everything else builds on it.
• Map out your Scope 3 categories. Figure out which of the fifteen GHG Protocol categories actually matter to your business before trying to collect data on all of them.
• Get board-level governance documented. Not just an annual mention, an actual process showing how climate risk factors into real decisions.
• Move off spreadsheets sooner rather than later. They won't hold up once Scope 3 and assurance requirements kick in.
• Bring in expertise before the deadline pressure forces your hand. Fixing your data and governance setup properly the first time costs a lot less than rebuilding it under a compliance clock.

Sustainability reporting consultancy in Singapore by EcoSphere Sustainability Solutions Pte. Ltd.

If you need help figuring out where your business sits on this timeline or building the reporting foundation to meet it. EcoSphere Sustainability Solutions Pte. Ltd. works with companies across Singapore and the region to turn ISSB requirements into practical, audit-ready reporting systems. Here's what that looks like in practice:

• Scope 3 emissions measurement: We track down where your indirect emissions actually come from across the value chain, then get them properly calculated.
• Carbon accounting: We build out full Scope 1, 2, and 3 emissions inventories so you're working from a carbon baseline you can actually trust.
• ESG & sustainability reporting: Your Scope 3 data gets folded into a broader ESG strategy and disclosure approach, not left sitting on its own.
• Climate & CDP reporting support: We organize your emissions and environmental data so your climate disclosures and CDP submissions are actually ready when it counts.
• Net-zero & emission reduction planning: Once we know where your emissions stand, we help set real reduction priorities and a workable path toward net-zero.

FAQs about Singapore's sustainability reporting timeline 2026

Whether you're an STI constituent facing a 2026 Scope 3 deadline, a large non-listed company with 2030 on the calendar, or a smaller supplier already fielding data requests from a listed customer, the work starts now, not when the deadline does. Here are some FAQs about this: