Singapore Extends Climate Reporting Deadlines: What It Means for Your Business

If you have been feeling the pressure around climate reporting deadlines, here is some news that might give you a bit of breathing room.

In August 2025, the Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange Regulation (SGX RegCo) announced extended timelines for climate reporting requirements. The decision was made to give listed companies and large non-listed companies time to build up their reporting capabilities. The extension took into account the uncertain global economic climate and the wide range of readiness levels across businesses. 

So what changed? All listed companies need to report their Scope 1 and Scope 2 greenhouse gas emissions from the financial year starting 1 January 2025. Straits Times Index companies continue to lead, with broader climate disclosures required from FY2025 and Scope 3 emissions from FY2026. For smaller non-STI-listed companies, Scope 3 reporting is voluntary until further notice. 

For large non-listed companies, those with at least S$1 billion in annual revenue and at least S$500 million in total assets, full climate reporting has been pushed back to FY2030, with external assurance required only from FY2032. 

The extension is a relief for many. But here is the thing: it is not a free pass to do nothing.

ACRA has been clear that companies should keep strengthening their climate reporting capabilities and show progress. The goal is more meaningful, higher-quality disclosures over time, not just last-minute compliance. 

For SMEs watching all of this from the sidelines, the message is still the same. Your larger customers and supply chain partners are already moving. Getting your own sustainability data in order now means you will be ready when the expectations land at your door, and they will.

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