Category: ESG

Understanding Scope 1 and Scope 2 Emissions As sustainability reporting becomes mandatory in Singapore, companies must understand how to classify and measure greenhouse gas (GHG) emissions under internationally recognised standards. The definitions of Scope 1 and Scope 2 come from the GHG Protocol, and are also adopted under ISSB/IFRS S2 Climate-related Disclosures, which form the…

Singapore is moving into a new era of environmental, social and governance (ESG) regulation, anchored on internationally aligned climate-reporting standards. The goal: to enhance transparency, improve comparability across companies, and support sustainable finance. Current ESG Regime in Singapore 1. Mandatory Climate-Related Disclosures (CRD) — Phased Introduction Singapore has introduced mandatory climate-related disclosures through a phased,…