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SGX Roadmap: Climate related disclosures

Singapore Forthcoming 2021

Following a public consultation, all issuers must provide climate reporting on a ‘comply or explain’ basis in their sustainability reports from the financial year (FY) commencing 2022. Climate reporting will subsequently be mandatory for issuers in the (i) financial, (ii) agriculture, food and forest products, and (iii) energy industries from FY 2023. The (iv) materials and buildings, and (v) transportation industries must do the same from FY 2024.

Issuer name

Singapore Stock Exchange (SGX)

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Status

Forthcoming

Country

Singapore

Region

Asia Pacific

Date of publication

2021

Issuer type

Stock Exchange

Reporting requirements

Self-regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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