STI constituents must report Scope 3 emissions in 2027. The burden mostly falls on unlisted firms

SINGAPORE’s largest listed companies are in their first financial year of mandatory Scope 3 reporting.

Under the timeline set by the Accounting and Corporate Regulatory Authority and Singapore Exchange (SGX) Regulation, Straits Times Index constituents must report Scope 3 greenhouse-gas emissions for financial years beginning on or after Jan 1, 2026.

So the numbers are being assembled now, for reporting in 2027. Officially, only the STI’s 30 constituents must report these figures. In practice, that obligation cascades down the supply chain – companies with no disclosure duty of their own, listed or not, will find themselves pulled into this chain.