Singapore Expands Emissions Registry to Strengthen Corporate Carbon Reporting

Singapore has significantly enhanced its national carbon accounting infrastructure by expanding the Singapore Emission Factors Registry (SEFR) with 94 new locally derived emission factors, bringing the total in the database to 319. This move is part of a concerted effort to improve the accuracy and relevance of corporate carbon reporting as the city-state prepares for mandatory Scope 3 emissions disclosures for larger listed companies in the 2026 financial year.

Emission factors are scientific multipliers used to convert business activities - such as energy use or procurement of goods and services - into quantifiable greenhouse gas emissions.

By tailoring these factors to Singapore’s unique context, authorities aim to make emissions calculations more representative of local operations rather than relying on generic international averages.

The latest additions include factors for service sectors like cleaning, security and professional services, along with enhancements covering information and communications technology, industrial processes, refrigerants, energy, and building materials.

This expansion comes ahead of regulatory changes that will require companies listed on the Straits Times Index (STI) to disclose Scope 3 emissions - which reflect indirect emissions across a company’s value chain - from the upcoming financial year. While reporting remains voluntary for smaller firms, stakeholders across the business community have shown increasing interest in robust carbon accounting tools that can support investor, customer and regulatory expectations.

Officials noted that SEFR not only supports reporting compliance but also helps businesses identify decarbonisation opportunities. For example, emissions analyses for cleaning and security services pointed to potential reductions through greener procurement, electrified fleets and more efficient operations. By strengthening Singapore’s emissions data ecosystem, the expanded registry supports both national climate goals and the private sector’s transition toward net-zero emissions by 2050.

Emissions-registry expansion changes the credibility bar for corporate carbon reporting in Singapore, and it will influence how ISSB S2 and ASEAN-adjacent frameworks develop through the next cycle. Our ESG-strategy and climate-action teams help clients build reporting infrastructure that satisfies both Singapore and international requirements.