Whitepaper

A clear guide to ESG and climate reporting requirements under Singapore’s evolving regulatory framework

A Comprehensive Guide to ESG Reporting in Singapore

Singapore’s ESG reporting landscape is shifting toward mandatory, assured climate and sustainability disclosures. With ISSB standards adopted as the national baseline and SGX strengthening climate reporting rules, organizations must prepare for greater transparency, consistency, and audit readiness. 

This guide provides a practical overview of Singapore’s ESG reporting framework, outlining who must comply, key disclosure requirements, and how implementation will be phased over time. 

In this guide, you’ll find: 

  • Key regulators shaping ESG reporting in Singapore 
  • ISSB and SGX requirements for climate and sustainability disclosures 
  • Applicability for listed companies, financial institutions, and large private entities 
  • Core ESG disclosure expectations and timelines 
A vertical whitepaper cover titled "A Comprehensive Guide to ESG Reporting in Singapore" featuring the SAM ESG and SAM Corporate logos over an aerial view of the Singapore skyline.

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