This course features highlights of the ISCA Conference 2025 held on 12 November 2025.
Synopsis:
The Accounting and Corporate Regulatory Authority and Singapore Exchange Regulation recently announced the extension of timelines for implementing climate reporting (including external assurance) requirements, to support listed companies and large non-listed companies in developing reporting capabilities. Under the revised timelines, all SGX-listed issuers will be required to report Scope 1 and Scope 2 greenhouse gas emissions from FY2025, while large non-listed companies will follow suit from FY2030. Progressively, listed and large non-listed companies will need also need to align their climate reporting with the IFRS Sustainability Disclosure Standards in phases. To strengthen the credibility of these disclosures, mandatory external limited assurance for these emissions will be required from FY2029 for listed issuers, and FY2032 for large non-listed companies.
This segment examines whether Singapore companies are prepared for this shift toward sustainability assurance. Drawing from the findings of a recent survey conducted by ISCA, PwC and SGX, we will explore the current state of readiness among listed and large non-listed companies. Are existing reporting processes robust enough to meet assurance requirements? Do companies have the necessary internal controls, data quality, and governance in place? With the extended timelines, how can companies better prepare themselves and build the needed capabilities for assurance?
Join us as we discuss the practical realities, emerging gaps, and what organisations should prioritise now to navigate this new assurance landscape with confidence.
Intended For:
Competency Mapping:
CA (Singapore), Partner, Sustainability & Climate Change, Financial Services Assurance, PwC Singapore
