Singapore Climate Reporting Timeline:
Who Must Report and When

Every ESG conversation in a Singapore boardroom eventually arrives at the same question: when do we actually have to report? The answer changed in August 2025, and a lot of guides online still show the old dates. Here is the current timeline from ACRA and SGX RegCo, and what it means if you run an SME.

Key takeaways

  • All SGX-listed companies report Scope 1 and 2 greenhouse gas emissions from FY2025. The rest of the ISSB-based disclosures phase in by market cap through FY2030.
  • Large non-listed companies, meaning at least S$1 billion revenue and S$500 million in assets, now report from FY2030. The original FY2027 start was deferred.
  • A typical SME has no direct reporting obligation on this timeline. The pressure that reaches SMEs comes earlier and from a different direction: banks, large customers and tenders.

Who must report, and from when?

Singapore phases in climate reporting by company type. The framework is based on the ISSB standards, IFRS S1 and S2, and is administered by ACRA and SGX RegCo. As of July 2026 the timeline looks like this:

  • All SGX-listed companies: Scope 1 and Scope 2 emissions reporting from FY2025.
  • STI constituents: full ISSB-based climate disclosures from FY2025, with Scope 3 reporting from FY2026.
  • Listed companies with market cap of S$1 billion or more (non-STI): remaining ISSB-based disclosures from FY2028.
  • Listed companies below S$1 billion market cap: remaining ISSB-based disclosures from FY2030, with Scope 3 voluntary.
  • Large non-listed companies (revenue of at least S$1 billion and total assets of at least S$500 million): climate reporting from FY2030, with external limited assurance from FY2032.
  • External assurance for listed companies on Scope 1 and 2: from FY2029.

Dates are current as of July 2026. ACRA updates the timeline periodically, so verify against the ACRA requirements page linked below before you plan around a specific date.

What changed in August 2025?

ACRA and SGX RegCo announced extended timelines on 25 August 2025. The most consequential change: large non-listed companies, originally scheduled to start reporting in FY2027, now start in FY2030, and their assurance requirement moved to FY2032. Several deadlines for smaller listed companies were also pushed back. The stated logic was to give smaller reporters more time to build capability.

The practical consequence for readers: any article, checklist or consultant deck that still shows FY2027 for large non-listed companies is out of date.

I run an SME. Am I on this timeline at all?

Directly, no. If your company is not listed and sits below the S$1 billion revenue threshold, nothing in this timeline requires you to file a climate report. But the timeline still reaches you, through three doors, and usually years before 2030:

  1. Your listed customers. Companies reporting Scope 3 emissions need data from their suppliers. If a listed customer counts you in its supply chain, expect questionnaires about your emissions and practices.
  2. Your bank. MAS expects banks to assess the environmental risk of borrowers, which is why ESG questionnaires now arrive with loan reviews. We wrote a full guide on what to do when your bank sends an ESG questionnaire.
  3. Tenders and investors. Large buyers and funds increasingly ask for sustainability information as a qualifying condition, regardless of what ACRA requires of you.

What should an SME do with this timeline?

Treat FY2030 as irrelevant and the indirect pressure as the real deadline. The sensible move this year is a light baseline: know your Scope 1 and 2 numbers from records you already hold, put one named owner on the topic, and be able to answer a questionnaire without a scramble. Our free ISSB Readiness Checklist covers the requirements in plain English, and our guide to ISSB readiness in Singapore explains the standards behind the timeline.

If you want the full picture done for you, the Smartu Quick Diagnostic maps your position against these requirements and what your counterparties are likely to ask, with a board-ready report in 10 working days from intake, for a fixed S$2,800. Or see everything our ESG consulting for Singapore SMEs covers.

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