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SINGAPORE / REPORTING & DISCLOSURE

SFRS S2

B Corp Certification

SFRS S2 consultants helping Singapore companies build climate disclosures that hold up to scrutiny from investors, lenders and assurance providers.

More than a badge. A framework for building a better, more resilient business.

START YOUR JOURNEY

SFRS S2 is Singapore’s mandatory climate disclosure standard, based on IFRS S2. Our SFRS S2 consultants take you from first gap analysis to a disclosure your board can sign off.

SFRS S2 is Singapore’s mandatory climate disclosure standard, based on IFRS S2. Our SFRS S2 consultants take you from first gap analysis to a disclosure your board can sign off.

Who is it for

01 · LISTED COMPANIES

SGX-listed companies

All listed companies already report Scope 1 and 2 emissions. Non-STI companies with a market cap of S$1 billion and above face full climate disclosures from FY2028, and the rest from FY2030. We help you scale up from emissions reporting to a full SFRS S2 disclosure.

02 · LARGE NON-LISTED

Large non-listed companies

Companies with annual revenue of S$1 billion and above and total assets of S$500 million and above report from FY2030, unless a parent’s report covers them. We confirm whether you’re in scope and build your reporting from the ground up.

03 · SMES & SUPPLIERS

SMEs in the value chain

SFRS S2 doesn’t apply to most SMEs directly, but their customers and lenders do. When an STI company or a bank asks for your emissions, we help you answer with credible numbers and a clear story.

Why start on SFRS S2 now?

01

Meet a fixed deadline. Your climate disclosures must be published at the same time as your financial statements, with no first-year delay. That puts climate data on the same calendar as your audit.

02

Be ready for assurance. Scope 1 and 2 emissions need external limited assurance from FY2029 for listed companies and FY2032 for large non-listed companies. Data built properly now passes that test without a rebuild.

03

Answer the questions already coming. Banks, investors and large customers are asking for climate data today, including STI companies collecting Scope 3 data from their suppliers.

04

Make climate a business decision. Scenario analysis and risk assessment show where climate change affects your costs, assets and markets, so the board can act on it rather than just report it.

Our approach

01 / ASSESS

Gap analysis and scoping

Our SFRS S2 consultants confirm which tier you fall into, your exact first reporting year and whether any exemptions apply. We then assess your current reporting against SFRS S2’s governance, strategy, risk management, and metrics and targets requirements, and set out a clear roadmap with actions, owners and timeline.

02 / STRENGTHEN

Build the data and disclosures

We build or refine your GHG inventory to the GHG Protocol, with the controls and evidence trail assurance providers expect. We run your climate risk and opportunity assessment and scenario analysis, and help your board and management set up clear oversight of climate matters.

03 / SUBMIT

Report and assurance readiness

We draft your SFRS S2 disclosure, connect it to your financial statements, and support the statement of compliance. Ahead of assurance, we run a readiness review so your assurance provider finds a clean, documented data set.

1:1 CONSULTANCY

A dedicated Adelie team of SFRS S2 consultants works on your report from scoping to sign-off. Best for listed companies with a reporting deadline in the next one to two years, or groups with complex structures.

A dedicated Adelie team of SFRS S2 consultants works on your report from scoping to sign-off. Best for listed companies with a reporting deadline in the next one to two years, or groups with complex structures.

Frequently asked questions

Frequently asked questions

What is SFRS S2?

Is SFRS S2 mandatory?

When do we need to report?

Do we need to report Scope 3 emissions?

What does assurance involve?

Is the standard final?

Is funding available?

Still have questions?

Tell us where you’re starting from and we’ll reply with a clear next step.

Speak to our team →

Let’s talk about where you’re starting from.

Let’s talk about where you’re starting from.

Tell us your tier, your first reporting year, or the question your bank or customer just asked. We’ll reply with a clear next step.

Book a call →