Climate Reporting in Singapore | External Assurance Explained

Posted on 03/17/2026

External assurance is becoming a mandatory part of climate reporting in Singapore. In this episode of the Singapore Green Plan series, we explain when external limited assurance for Scope 1 and Scope 2 GHG emissions will be required, which companies are affected, and who can provide this assurance. We also clarify the role of ACRA-registered audit firms and SAC-accredited TIC firms, as well as the assurance standards that will apply.

Next, we’ll look at who qualifies as a registered climate auditor.
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