SGX-listed companies must publish an annual sustainability report under the SGX Listing Rules, and climate-related disclosures have been phased in since FY2022. GreenCo is a professional ESG advisory firm that helps Singapore companies produce SGX-compliant, investor-ready sustainability reports and climate disclosures in line with the SGX Sustainability Reporting Guide.
SGX Sustainability Reporting Requirements at a Glance
- Six primary components – material ESG factors, climate-related disclosures, policies, practices and performance, targets, the sustainability reporting framework used, and a board statement.
- Climate-related disclosures – introduced on a "comply or explain" basis from FY2022 and made mandatory for priority industries from FY2023 and FY2024. ISSB-based climate reporting applies to Straits Times Index (STI) constituents from FY2025, with other listed companies phased in later following the August 2025 timeline extension by ACRA and SGX RegCo.
- Director sustainability training – all directors of SGX-listed issuers must complete a one-time sustainability training course.
- Internal review – the sustainability reporting process should be subject to internal review, with external assurance increasingly expected.
Our SGX Sustainability Reporting and Climate Disclosure Services
- Materiality assessment – identifying and prioritising your material ESG factors with stakeholder input.
- Data collection and management – KPI design, data templates and controls across business units.
- Report writing and development – drafting the full sustainability report, board statement and climate disclosures.
- Reporting frameworks and standards guidance – SGX Listing Rules, IFRS S1 and S2, GRI and the GHG Protocol.
- GHG accounting and climate scenario analysis – Scope 1, 2 and 3 emissions and climate resilience assessment.
- Benchmarking and best practices – comparing your report with peers and sector leaders.
- Stakeholder communication and engagement – surveys, interviews and workshops.
- Integration with corporate strategy – linking ESG priorities to targets and business plans.
- Assurance and verification – internal review support and assurance by a CPA (Practising) under ISAE 3000.
- Continuous improvement and strategy update – annual gap analysis as SGX and ACRA requirements evolve.
Learn More About SGX Reporting
Watch our free explainers: Singapore's sustainability reporting roadmap and the 6 primary components of an SGX sustainability report. See also ESG Regulatory Compliance in Singapore.
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)