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Climate Resilient Financial Sector: Enhancing Sustainability-related Disclosures

The Monetary Authority of Singapore (MAS) supports aligning disclosure requirements to the International Sustainability Standards Board’s (ISSB) Standards to enhance the consistency, comparability of climate-related information. This enhances market discipline, investor protection and access to new business opportunities.

Mandatory climate-related disclosures (CRD) will be introduced in phases:

  • All listed companies will report Scope 1 and 2 greenhouse gas (GHG) emissions from FY2025. Straits Times Index (STI) constituents will lead efforts to implement other ISSB-based CRD from FY2025 and Scope 3 GHG emissions from FY2026.
  • Large non-listed companies will report ISSB-based CRD (excluding Scope 3 GHG emissions) from FY2030.

MAS will monitor sector-specific mandatory requirements set out by international standard setting bodies, such as the Basel Committee on Banking Supervision, in considering sector-specific disclosure requirements for FIs in due course.