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In August 2025, the Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange Regulation (SGX RegCo) extended the timelines for implementing climate reporting requirements, to support listed companies and large non-listed companies in developing reporting capabilities.
The roadmap to navigate SGX's climate reporting timelines (the “Roadmap”) seeks to support issuers outside the Straits Times Index (STI) in meeting the relevant timelines by FYC 2028, i.e. within the next three years. Non-STI constituents that have until FYC 2030 may adapt the Roadmap for their own use, although they are encouraged to adopt it earlier.
To accomplish its objectives, the Roadmap outlines the key incremental disclosures required for issuers to build on their TCFD-aligned climate-related disclosures to comply with the requirements in the ISSB Standards, as a guiding reference to support their transition to the ISSB requirements. It also highlights the key action steps to meet the disclosure requirements.
The Roadmap was developed by SGX RegCo and ISCA, in support of the Singapore Green Plan 2030.
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