avarni

Climate Reporting Compliance for Singapore Businesses

Meet SGX sustainability reporting requirements and ISSB-aligned disclosures

Designed to pass audit every time
Built for finance & HSE professionals
Australia-based, CSIRO-backed

15+

Markets

1,000+

Integrations

CSIRO

Backed AI

$473B+

Data Analysed

Regulatory requirements

SGX Listing Rules - Sustainability Reporting

Singapore has mandated climate-related disclosures for listed companies through the SGX Listing Rules, aligned with ISSB standards (IFRS S2). Straits Times Index constituents must report first, followed by a phased rollout to all listed issuers. The Accounting and Corporate Regulatory Authority (ACRA) is also considering extending requirements to large non-listed companies.

Who must report

Straits Times Index (STI) constituent companies for financial years beginning on or after 1 January 2025. All listed issuers on SGX Mainboard from FY2027. Catalist-listed issuers expected to follow. Large non-listed companies under consideration.

Penalties

SGX enforcement actions for non-compliant listed companies, including public reprimand, trading suspension, and delisting in severe cases. Regulatory scrutiny from MAS for financial institutions.

Frameworks

ISSBTCFDSGX

Key compliance deadlines

December 2021

SGX enhances sustainability rules

SGX RegCo introduced enhanced sustainability reporting requirements, mandating climate reporting on a comply-or-explain basis for all listed issuers.

July 2023

ISSB adoption roadmap announced

The Sustainability Reporting Advisory Committee recommended mandatory ISSB-aligned climate reporting, with a phased timeline endorsed by SGX and ACRA.

January 2025

STI constituents begin reporting

Straits Times Index constituent companies commence mandatory climate-related disclosures aligned with IFRS S2.

January 2027

All Mainboard issuers in scope

Mandatory ISSB-aligned climate reporting extends to all companies listed on the SGX Mainboard.

How Avarni helps you comply

Enterprise-grade carbon accounting software designed for complex organisations and strict regulatory requirements.

Scope 1, 2 & 3 Emissions

Comprehensive emissions calculation across your entire value chain, with AI-driven factor selection.

Framework Reporting

Generate reports aligned to TCFD, ISSB, CSRD, ESRS, and local regulatory frameworks.

Audit-Ready Outputs

Produce assurance-grade reports that satisfy auditor requirements and regulatory scrutiny.

1,000+ Integrations

Connect with your existing ERP, accounting, and procurement systems including Oracle, SAP, and Workday.

AI-Powered Analysis

CSIRO-backed AI engine automatically categorises and calculates emissions from complex datasets.

Real-Time Dashboard

Track your progress with live emissions data, compliance status, and supplier mapping.

Our Singapore presence

Office Address

80 Robinson Road, #08-01, Singapore 068898

Phone

+65 6320 4188

Our Singapore Team

Our Singapore team combines regional sustainability expertise with deep knowledge of SGX requirements, supporting listed companies across Southeast Asia in their climate reporting journey.

Being an STI constituent meant we were in the first wave. Avarni's platform made it straightforward to gather emissions data from our regional operations and produce ISSB-compliant disclosures on time.

Lim Wei Ting

Director of ESG Strategy, Temasek Logistics International

Get compliant before January 2025

Don't wait until the last minute. Start your Singapore compliance journey today.

Or call us to speak with a Singapore compliance specialist