Singapore's ESG regulatory landscape is evolving quickly. Companies need to keep track of SGX sustainability reporting rules, climate disclosure mandates, the carbon tax, and international standards such as ISO environmental management standards and sector-specific guidelines. GreenCo helps companies interpret new regulations, build ESG requirements into business processes, and avoid compliance pitfalls.
Key ESG Regulations and Frameworks in Singapore
- SGX sustainability reporting – listed companies publish an annual sustainability report covering six primary components, including climate-related disclosures.
- Mandatory climate reporting (ACRA and SGX RegCo) – ISSB-based climate reporting applies to STI constituents from FY2025. Following the August 2025 extension, other listed companies and large non-listed companies are phased in later.
- Carbon Pricing Act – facilities emitting 2,000 tCO₂e or more a year must register and report emissions. Facilities emitting 25,000 tCO₂e or more pay carbon tax: S$25 per tonne in 2024–2025, S$45 in 2026–2027, and a planned S$50–80 by 2030.
- MAS environmental risk management guidelines – expectations for banks, insurers and asset managers.
- Singapore Green Plan 2030 – the national roadmap shaping sustainability policy across sectors.
ESG Reporting and Disclosure Support
We help companies measure and report their sustainability performance. This includes identifying relevant ESG metrics, collecting and verifying data, and preparing sustainability reports in line with the GRI Standards, IFRS S1 and S2, the SASB Standards and Integrated Reporting. Many Singapore companies engage consultants to produce their annual SGX sustainability reports. Our advisory team also helps with benchmarking and ESG ratings, explaining how your company scores on ratings and indices such as MSCI and Sustainalytics and how to improve transparency.
Sustainability Report Structure: An Example Framework
A well-structured sustainability report communicates ESG performance clearly. A typical structure looks like this:
- Introduction – organisation overview, purpose and scope of the report, stakeholder engagement process.
- Governance and management – governance structure, sustainability roles and responsibilities, policies and practices, and the board statement.
- Environmental impact – GHG emissions and carbon footprint, resource management (water, energy, materials), biodiversity and waste.
- Social responsibility – employee welfare and labour practices, diversity and inclusion, community engagement.
- Economic performance – financial data related to sustainability, cost savings and investment in sustainable technologies.
- Climate-related disclosures – governance, strategy, risk management, and metrics and targets in line with IFRS S2.
- Goals and targets – short- and long-term goals, performance indicators and commitment to improvement.
- Case studies – successful sustainability projects and their impact.
- Challenges and areas for improvement – gaps in current practice and plans to address them.
- Appendices – data tables, GRI/SGX content index and references.
Learn more: SGX Sustainability Reporting Services · Singapore Carbon Tax video series
Why Appoint GreenCo for International Sustainability and ESG Advisory?
Since 2016, GreenCo has been trusted by public and private companies and multinational companies for reliable, standards-based ESG and sustainability advisory. We have supported more than 80 listed companies in Hong Kong, Singapore, Mainland China and South Korea, alongside private companies, IPO candidates and multinational groups.
- International standards expertise – GRI, ISSB (IFRS S1 and S2), HKEX and SGX listing rules, the GHG Protocol, ISO 14064 and ISAE 3000.
- All-round, one-stop advisory – strategy, materiality, reporting, GHG accounting, climate risk, ESG ratings, training and assurance under one roof.
- Built from scratch, with you throughout – we can build your ESG framework, data processes and reports from the ground up, and our consultants stay hands-on from kick-off to sign-off.
- Finance-grade rigour – our team combines accounting, investment and risk qualifications, so your ESG numbers stand up to auditors, regulators and investors.
- Professional judgement, with AI as a tool – we use AI and digital tools for efficiency, but every conclusion is reviewed and owned by qualified consultants.
- Assurance capability – assurance services performed by a CPA (Practising) in accordance with ISAE 3000.
Our Team's Professional Credentials
- Fellow Certified Public Accountant (FCPA)
- Chartered Financial Analyst (CFA) – CFA Institute
- Financial Risk Manager (FRM) – Global Association of Risk Professionals (GARP)
- Certified ESG Analyst (CESGA)
- Sustainable Investing Certificate – CFA Institute
- GRI Certified Professional
- Practitioner Member – Institute of Sustainability and Environmental Professionals (ISEP)
- GRI Certified Sustainability Professional – Global Reporting Initiative (GRI)