SGX’s Sustainability Reporting Requirements for Listed Companies

Key highlights for Singapore SGX's Climate Reporting Requirements:

• Issuers in the financial industry, agriculture, food and forest products industry, and energy industry, with a financial year commencing from 1 January to 31 December 2023, are required to include climate reporting in their 2023 SR.
• Issuers in the materials & buildings industry and transportation industry, with a financial year commencing from 1 January to 31 December 2024, are required to include climate reporting in their 2023 SR.
• The recommended reporting framework is the Task Force on Climate-related Financial Disclosures (TCFD).