Singapore Climate Reporting and Assurance Roadmap (SGX listed + ACRA large non-listed)

The Guidelines set MAS' supervisory expectations for identifying, assessing, monitoring and disclosing environmental risks, expressly covering climate, pollution, land-use change and biodiversity loss. Boards and senior management must integrate these risks into governance, strategy and risk management.

Enforcement

Guidance (supervisory expectations, comply-or-explain in practice)

Effective date

ENRM Guidelines: issued 8 December 2020, effective June 2022 after an 18-month transition. Transition Planning Guidelines: issued 5 March 2026; 18-month transition from issuance (ends September 2027).

Covered entities

All banks, merchant banks and finance companies; insurers; asset managers regulated by MAS

Singapore's Resource Sustainability Act covers e-waste, packaging and food waste. NEA has run a regulated e-waste EPR scheme since July 2021, and the Beverage Container Return Scheme, run by the NEA-licensed, producer-led BCRS Ltd., started on 1 April 2026 with a 10-cent deposit on plastic and metal beverage containers. Companies with turnover above SGD 10 million must report packaging data and 3R plans each year.

Enforcement

Mandatory

Effective date

Passed 4 September 2019; partially commenced 1 January 2020; regulated e-waste EPR scheme operational from 1 July 2021; food-waste segregation duties from 2024; Beverage Container Return Scheme commenced 1 April 2026, with a transition period to 30 September 2026, after which only containers bearing the Deposit Mark may be sold

Covered entities

Producers (manufacturers and importers) of regulated electrical and electronic products and their retailers; producers of pre-packaged beverages in plastic and metal containers of 150 ml to 3 L (Beverage Container Return Scheme); companies supplying regulated goods with annual turnover above SGD 10 million (mandatory packaging reporting); large food-waste generators

New Zealand's mandatory climate-related disclosure regime was introduced into the Financial Markets Conduct Act 2013 by a 2021 amendment. CREs report under the XRB's TCFD-based standards NZ CS 1, 2 and 3, and assurance of GHG disclosures follows NZ SAE 1. The XRB has proposed replacing these with an ISSB-based NZ IFRS S2.

Enforcement

Mandatory

Effective date

Reporting periods beginning on or after 1 January 2023

Covered entities

Climate reporting entities (CREs) under the Financial Markets Conduct Act 2013: large listed issuers (currently equity issuers above NZD 60 million market capitalization and debt issuers above NZD 60 million quoted face value), banks, building societies, insurers and investment scheme managers above set thresholds. The Financial Markets Conduct Amendment Bill proposes raising the listed-issuer threshold to NZD 1 billion for equity and debt issuers and removing managed investment schemes.