Listed on SGX? You're reporting under IFRS S2.
Companies listed on the Singapore Exchange must report Scope 1 and 2 emissions following the global ISSB standard (IFRS S2), organised around four pillars — governance, strategy, risk management, and metrics & targets. The largest (Straits Times Index) companies add Scope 3 from FY2026, and large private companies are being phased in by revenue and asset size.
Who it applies to
- All SGX-listed issuers, following the ISSB four-pillar structure
- STI-listed companies add Scope 3 from FY2026
- Large private companies phased in over the next few years
- No separate report if a parent already publishes a compliant one covering you
What your report must include
- Scope 1 & 2 emissions (Scope 3 for STI from FY2026)
- Governance, strategy, risk management and metrics/targets sections
- The ISSB four-pillar structure
- Assurance statement for large issuers
Are you listed on the Singapore Exchange, or a large Singapore company?
- Scope
- Scope 1 & 2
- Standard
- IFRS S2 (ISSB)
- Structure
- Four pillars
- Assurance
- Large issuers, phased
Common questions
Who must report under IFRS S2 in Singapore?+
All SGX-listed issuers, following the ISSB's four-pillar structure. Large private companies are being phased in by revenue and asset size.
When does Scope 3 reporting start for SGX companies?+
Straits Times Index (STI) companies add Scope 3 from FY2026. Other issuers currently report Scope 1 and 2.
What must an IFRS S2 disclosure include?+
Four pillars — governance, strategy, risk management, and metrics & targets — plus an assurance statement for large issuers, phased in.
Does a subsidiary need its own report?+
Not if a parent company already publishes a compliant report that covers it.