Materiality Master
SGX ISSB

SGX Climate Reporting Software for Singapore-Listed Companies

Conduct ISSB-aligned materiality assessments for SGX climate-related disclosures. Built for STI constituents, large-cap, and small-cap listed issuers in Singapore.

What is an SGX Climate Materiality Assessment?

Singapore Exchange (SGX) requires all listed issuers to report climate-related disclosures aligned with the ISSB framework. A materiality assessment is core to determining which climate risks and opportunities your company needs to disclose — from Scope 1 and 2 emissions to full ISSB-based climate-related disclosures.

Scope 1 & 2 Reporting

Mandatory for All Listed Issuers from FY2025

All SGX-listed companies must report Scope 1 and Scope 2 greenhouse gas emissions from FY2025, regardless of market capitalisation.

Full ISSB Climate Disclosures

Phased Rollout by Market Cap

Full ISSB-based climate-related disclosures are required from FY2025 for STI constituents, FY2028 for large-cap (≥S$1B), and FY2030 for smaller listed companies.

The SGX Climate Materiality Assessment Process

A structured four-step approach to identify climate matters material to enterprise value for SGX reporting.

01

Identify Climate Risks & Opportunities

Map your climate risk landscape including physical risks, transition risks, and opportunities relevant to your sector and value chain in the Singapore and ASEAN context.

02

Assess Financial Materiality

Evaluate each matter to determine if it could reasonably affect your cash flows, access to finance, or cost of capital. Consider short, medium, and long-term time horizons.

03

Prepare Disclosures

Structure material information across governance, strategy, risk management, and metrics & targets. Include GHG emissions data aligned with SGX requirements.

04

Review & Finalise

Conduct a holistic review for completeness and consistency. Prepare for external limited assurance requirements that take effect from FY2029.

Why Use Materiality Master for SGX Reporting?

Purpose-built software to streamline your SGX climate materiality assessment from start to finish.

Financial Materiality Focus

Workflows designed around the ISSB's enterprise value perspective, helping you identify the climate risks and opportunities that SGX requires you to disclose.

ISSB & SASB Alignment

Leverage SASB industry-specific topics for comprehensive climate risk identification — fully aligned with Singapore's ISSB-informed approach.

SGX-Ready Documentation

Generate documentation that meets SGX listing rule requirements and prepares you for external limited assurance from FY2029.

Tiered Compliance Support

Whether you are an STI constituent reporting now or a smaller issuer preparing for FY2028 or FY2030 — workflows adapt to your compliance timeline.

Multi-Framework Support

Run one integrated assessment that satisfies SGX requirements alongside ISSB, ESRS/CSRD, GRI, and TCFD — ideal for dual-listed companies.

AI-Powered Assistance

AI tools help identify relevant climate matters, suggest materiality considerations, and accelerate your assessment timeline.

Built for SGX-Listed Companies

Whether you are an STI constituent reporting now, a large-cap preparing for FY2028, or a small-cap getting ready for FY2030.

  • Align with SGX mandatory climate-related disclosure requirements
  • Meet your tier-specific reporting timeline with confidence
  • Leverage SASB industry-specific metrics and topics
  • Prepare for Scope 3 reporting requirements
  • Generate investor-ready materiality documentation
  • Save weeks of manual assessment work with structured workflows

One Tool, Multiple Frameworks

Materiality Master supports materiality assessments across all major sustainability reporting frameworks.

ISSB (IFRS S1 & S2)

Financial materiality under IFRS S1 & S2

UK SRS

UK-specific ISSB endorsement for listed companies

ESRS / CSRD

Double materiality under CSRD

TCFD

Climate risk and scenario analysis

Coming soon

Ready to Start Your SGX Climate Materiality Assessment?

Join 200+ organisations using Materiality Master to streamline their sustainability reporting. From S$649/year.

Learn More About SGX Climate Reporting

Explore our guides to deepen your understanding of Singapore's climate reporting requirements.

Häufig gestellte Fragen

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Eine doppelte Wesentlichkeitsbewertung bewertet sowohl, wie Nachhaltigkeitsthemen Ihre Organisation beeinflussen (finanzielle Wesentlichkeit), als auch, wie Ihre Organisation die Gesellschaft und die Umwelt beeinflusst (Auswirkungswesentlichkeit). Sie ist gemäß der Corporate Sustainability Reporting Directive (CSRD) vorgeschrieben.