What this covers
All SGX-listed companies report Scope 1 and 2 emissions for financial years starting on or after 1 January 2025; other disclosures are phased by tier. Large non-listed companies meeting both annual revenue of at least S$1 billion and assets of at least S$500 million enter from financial years starting on or after 1 January 2030, unless exempt.
How to use this guidance
Scope 1 and 2 external limited assurance begins from FY2029 for listed companies and FY2032 for large non-listed companies. Verify market-capitalisation dates, parent-report exemptions and Scope 3 rules in the detailed roadmap.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗