The roadmap, published Nov 12, assumes that issuers are already reporting climate data in alignment with the precursor Task Force on Climate-related Financial Disclosures (TCFD) framework, which SGX RegCo made mandatory for all issuers from FY2022 on a “comply or explain” basis.
Singapore-listed issuers outside the Straits Times Index (STI) can reference a new roadmap designed to help them meet more stringent climate-related disclosures mandated by the local bourse.
The Institute of Singapore Chartered Accountants (ISCA) and Singapore Exchange Regulation (SGX RegCo) have published the 24-page “Roadmap to navigate SGX's climate reporting timelines”, which aims to help non-STI issuers meet the climate-related requirements of the IFRS Sustainability Disclosure Standards (ISSB Standards).
