Singapore SGX Mandatory Climate Disclosures (SGX-ST 711A/B)

Applies to

All SGX-listed issuers and (from FY2027) large non-listed companies with revenue ≥ S$1bn.

Key points

• Aligns with ISSB IFRS S2; full TCFD-style governance, strategy, risk management and metrics.
• Independent assurance phased in from FY2027 (limited).
• Large non-listed companies (revenue ≥ S$1bn and total assets ≥ S$500m) added FY2027.

Applicability triggers

• Indian-parent group with an SGX-listed subsidiary or sponsoring an SGX REIT/business trust.

Practitioner questions

• Are Indian REITs sponsoring SGX-listed business trusts in scope from FY2025?

Sources

• SGX RegCo — Climate-related Disclosures