Welcome to the 15th episode of our "Singapore Green Plan" series! In this third installment on Climate-related Disclosures (CRD), we provide the essential transitional reporting timeframe.
Compliance deadlines vary depending on your issuer classification. Knowing whether you are a standard issuer or a Straits Times Index (STI) constituent is critical for planning your sustainability reporting strategy.
In this 60-second episode, we map out the timeline:
📅 Financial Year Commencing 2025 (FYC2025)
All Issuers: Must report Scope 1 and Scope 2 GHG emissions.
All Issuers: Report primary components on a "comply or explain" basis.
STI Constituents (as of 30 June 2025): Must also report other CRD requirements under IFRS S2 (excluding Scope 3).
📅 Financial Year Commencing 2026 (FYC2026)
All Issuers: Report primary components on a mandatory basis.
STI Constituents: Must now also report Scope 3 GHG emissions.
Stay tuned for the next episode, where we explain the phased approach to reporting on CRD in greater detail.
👉 Hooked on? Subscribe now to ensure you stay compliant every step of the way!
#SingaporeGreenPlan #CRD #ISSB #SGX #SustainabilityReporting #Scope3
Compliance deadlines vary depending on your issuer classification. Knowing whether you are a standard issuer or a Straits Times Index (STI) constituent is critical for planning your sustainability reporting strategy.
In this 60-second episode, we map out the timeline:
📅 Financial Year Commencing 2025 (FYC2025)
All Issuers: Must report Scope 1 and Scope 2 GHG emissions.
All Issuers: Report primary components on a "comply or explain" basis.
STI Constituents (as of 30 June 2025): Must also report other CRD requirements under IFRS S2 (excluding Scope 3).
📅 Financial Year Commencing 2026 (FYC2026)
All Issuers: Report primary components on a mandatory basis.
STI Constituents: Must now also report Scope 3 GHG emissions.
Stay tuned for the next episode, where we explain the phased approach to reporting on CRD in greater detail.
👉 Hooked on? Subscribe now to ensure you stay compliant every step of the way!
#SingaporeGreenPlan #CRD #ISSB #SGX #SustainabilityReporting #Scope3