Singapore climate reporting arrives in stages. The reporting record should not be rebuilt at each one.
EcoLedger prepares climate disclosure on the ISSB global baseline and keeps the same underlying record as the requirements widen, from Scope 1 and 2 through Scope 3 and into external assurance.
Singapore climate disclosure follows the ISSB global baseline, so the report is comparable with disclosures filed in other markets.
Matched to the reporting year, with IEA grid factors covering operations outside Singapore.
Scope 3 and external assurance follow the first climate disclosures rather than arriving with them.
Each phase adds to the same record. None of them starts a new one.
The cost of phased reporting is not the first disclosure. It is discovering in year two that the structure built in year one cannot carry the extra requirements.
Governance, strategy, risk management, metrics and targets on the ISSB baseline, with Scope 1 and Scope 2 emissions reported.
- Governance and oversight
- Risks and opportunities
- Scope 1 and Scope 2
- Targets and transition plans
Value chain emissions are added category by category, which means new data owners, new suppliers and a first year that sets a baseline.
- Fifteen Scope 3 categories
- Supplier and procurement data
- Data quality recorded
- Prior year comparatives held
An external provider reviews the emissions figures, which changes what the underlying record has to be able to show.
- Evidence attached to each figure
- Calculation and factor edition visible
- Basis of preparation exportable
- Restatements tracked
Build the record for phase three in phase one. The later phases then cost a refresh, not a rebuild.
Start with what you actually have to publish.
A complete IFRS S1 and IFRS S2 climate disclosure, with the calculations, industry metrics and evidence that sit behind every figure in it.
- S1Governance, oversight and the risk management process
- S2Climate risks and opportunities, with scenario analysis to 2030 and 2050
- GHGScope 1, Scope 2 and all fifteen Scope 3 categories
- METRICSIndustry based metrics, climate targets and the assurance position
- REGISTERAn IRO register and a datapoint coverage table behind the narrative
One reporting process, from source data to published disclosure.
Build the numbers on the right factor edition.
Scope 1, Scope 2 and Scope 3 are calculated with EMA, NEA and IPCC factors matched to the reporting year, with IEA grid factors for operations outside Singapore and data quality recorded against each figure.
Close the requirements.
Every IFRS S1 and IFRS S2 requirement is tracked against the datapoints, narrative and evidence needed to satisfy it, so the gap between what is done and what is outstanding is visible before the reporting deadline rather than after it.
Build the report from the record.
Governance, strategy, risk management, scenarios, metrics and targets are assembled into a disclosure that links back to its supporting evidence, then exported in Word, PDF or HTML with footnotes intact.
Calculate. Map. Disclose.
See how EcoLedger maps IFRS S1 and IFRS S2Assurance does not test the report. It tests what sits behind it.
An external provider works backwards from a published figure to the activity data, the calculation and the document that supports it. That path either exists in your reporting record or it is reconstructed under time pressure.
See what proportion of reported figures already have a supporting document attached, before review starts.
Export the methodology, boundaries and factor editions applied, as a document in its own right.
Prior year figures keep the factor edition they were reported on, so changes are explained rather than discovered.
Start with the listed issuer. Extend when the perimeter does.
The same underlying data supports a single Singapore reporting entity, a group with regional subsidiaries, and additional disclosure frameworks where a group reports in more than one market.
Subsidiaries, business units and group consolidation on one dataset.
The ISSB baseline with local adoption requirements layered over it.
Reuse the same underlying data across related sustainability disclosures.
Singapore reporting in EcoLedger.
- IFRS S1 requirements
- IFRS S2 requirements
- Industry based metrics
- Scope 1, 2 and 3
- EMA, NEA and IPCC factors
- IEA grid factors
- Climate scenarios
- Materiality and IRO register
- Climate targets
- Evidence register
- Basis of preparation export
- Word, PDF and HTML output
What basis do SGX issuers report climate disclosures on?
Singapore climate reporting follows the ISSB global baseline, IFRS S1 and IFRS S2, phased in over several reporting years. Because the basis is the global baseline, a disclosure prepared in Singapore is directly comparable with the disclosures investors are reading from other markets. Confirm the phase that currently applies to your entity with your advisers, since the timetable has been reviewed more than once.
When does Scope 3 have to be included?
Scope 3 arrives after the first climate disclosures rather than with them, which is why the first year matters. If Scope 1 and Scope 2 are built in a structure that cannot hold fifteen Scope 3 categories, their data owners and their data quality, the Scope 3 year becomes a second implementation. EcoLedger holds all three scopes from the start, whether or not Scope 3 is reported yet.
Which emission factors are supported?
EMA, NEA and IPCC factors across Scope 1, Scope 2 and Scope 3, matched to the reporting year rather than the current year, so prior year comparatives and restatements stay consistent. IEA grid factors cover operations outside Singapore. The factor edition and data quality are recorded against every figure.
What does external assurance require of the platform?
It requires that a reported figure can be traced back to its activity data, its calculation, its factor edition and a supporting document, without that trail being reconstructed for the audit. EcoLedger records all of it at the point of entry and exports a basis of preparation alongside the disclosure. EcoLedger supports your own review and assurance process. It does not provide an assurance opinion.
Can one platform cover several entities?
Yes. Entities are configured individually and consolidated into group reporting, so each subsidiary holds its own activity data, metrics and narrative while the group reports on one dataset, with intensity ratios at entity and group level.
Bring the phase you are in. We will show you what the next one needs.
Bring an existing climate disclosure, an emissions spreadsheet or an open question about Scope 3 or assurance. We will map it into the EcoLedger process and show you what the reporting record would look like.