
SINGAPORE / REPORTING & DISCLOSURE
START YOUR JOURNEY
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
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 →

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.
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