Overview Course Outline Who Should Attend About the Academy Trainers Schedule & Fees Corporate Training FAQ Sustainability & Climate Reporting Internal Sustainability Audit Capability Training Build in-house capability to audit ESG data before external assurance does. External assurance is coming, ready or not. This intensive programme builds your internal audit team's capability to plan and perform risk-based sustainability audits, so you walk into external assurance prepared rather than scrambling. Register Your Interest Enquire: Corporate Training Programme duration 21 hrs Delivery mode Online, Live Certificate issued by TEMBUSU Academy Assurance standard aligned ISSA 5000 Next Public Cohort Dates To Be Announced Time To Be Announced Format Online, Live Duration 21 hrs total To Be Announced This is a newly developed course. Register your interest and we'll notify you as soon as pricing and dates are confirmed. Register Your Interest • Slots filling up fast Overview Course Outline Who Should Attend About the Academy Trainers Schedule & Fees Corporate Training FAQ Overview WHY INTERNAL SUSTAINABILITY AUDIT MATTERS External assurance is coming. The only question is whether your data will be ready for it. 75% of companies are not yet ready to have their ESG data independently assured KPMG, ESG Assurance Maturity Index (2023), surveying 750 companies globally 74% of companies lack a clear audit trail for their non-financial ESG information KPMG, ESG Assurance Maturity Index (2023), as reported via ESG Today ISSA 5000 is the first-ever global standard for sustainability assurance engagements, issued by the IAASB in November 2024 International Auditing and Assurance Standards Board (IAASB), official ISSA 5000 publication page COURSE OBJECTIVES What you'll walk away able to do External assurance is coming, ready or not. This intensive three-day programme builds your internal audit team's capability to plan and perform risk-based sustainability audits, so you walk into external assurance prepared rather than scrambling. 01 Audit-Ready Internal Teams Build the capability to plan and perform risk-based sustainability audits using recognised methodologies. 02 Smoother External Assurance Walk away better prepared to navigate external audit requirements and regulatory compliance. 03 Stronger ESG Data Controls Learn to evaluate ESG risks and internal data controls with a practical, evidence-based approach. YOUR LEARNING PATHWAY Three topics, audit-ready confidence This course walks your internal audit team from regulatory foundations to a practical mini-audit, so you're ready for external assurance rather than scrambling. 01 STEP 01 Foundations & Reporting Frameworks Get up to speed on regulatory drivers, timelines, and reporting frameworks including IFRS S1/S2. ↓ 02 STEP 02 Auditing ESG Data & Methodology Apply auditing methodologies aligned with ISSA 5000 and ISO 14064-3 through a practical capstone mini-audit. ↓ 03 STEP 03 Navigating External Sustainability Assurance Learn what external assurance providers expect and how to prepare your organisation's workflows. ↓ ✓ OUTCOME Ready for External Assurance Walk into your organisation's next external assurance engagement with a repeatable, risk-based audit approach already in place. Course Outline COURSE OUTLINE What's covered, topic by topic The full teaching outline: more detail than we can fit in the printed brochure. Tap any topic to expand it. Outcome 1 - Body Module Bullets 01 Outcome 1 - Title Outcome 1 - Body + Outcome 1 - Body Outcome 1 - Title 01 Outcome 1 - Title Outcome 1 - Body + Outcome 1 - Body Outcome 1 - Title 01 Outcome 1 - Title Outcome 1 - Body + This course prepares your internal audit team using methodologies aligned with ISSA 5000, the global sustainability assurance standard, and ISO 14064-3 for GHG assertion validation. Who Should Attend About the Academy WHO SHOULD ATTEND Built for the people who'll own audit-readiness before assurance does Internal Audit Professionals Build a risk-based sustainability audit methodology you can apply immediately. Sustainability Risk Managers Learn to evaluate ESG data controls with the same rigour as financial risk controls. Governance Compliance Officers Get ahead of regulatory timelines before mandatory assurance requirements take effect. ESG Reporting Specialists Understand exactly what external assurance providers will scrutinise in your disclosures. Financial Control Managers Apply the same audit trail discipline your team already uses for financial data to ESG data. ABOUT TEMBUSU ACADEMY Practitioner-led, not textbook-led TEMBUSU Academy is the education division of TEMBUSU Asia Consulting, a leading environmental and sustainability consulting company. Our programmes are crafted and delivered by highly experienced environmental and sustainability professionals, grounded in real-world knowledge and practical application. Our Pedagogy Interactive formats: discussions, group activities, practical exercises Case studies drawn from decades of consulting experience across sectors Direct engagement with trainers and peer-to-peer learning Custom corporate programmes tailored to your organisation's needs Trainers COURSE TRAINER(S) Learn from people who've done the work LEAD TRAINER Er. TAN Seng Chuan Er. Tan holds a Bachelor of Engineering (Civil) and Master of Science (Building Science) from the National University of Singapore. He is a Professional Engineer (Civil) and Chartered Engineer (Environment & Water) registered in Singapore, a GRI Certified Sustainability Professional, an NEA accredited GHG Lead Verifier and a Senior Practicing Management Consultant (Sustainability) certified by SBACC. Er. Tan has 40 years of professional experience covering Engineering, Environmental and Program Management in the sectors of Sustainability, Climate Change, Environmental, Water, Energy, Manufacturing, Built Environment & Infrastructure, Chemical and Petrochemical, Oil & Gas and other infrastructure projects in the Asia Pacific region. Some of the representative projects include Financing Low-Carbon, Climate-Resilient Urban Infrastructure in Asia and the Pacific for ADB, Jurong Island Air Quality Study for NEA, Deep Tunnel Sewerage System and Changi Water Reclamation Plant for PUB, Petronas Sustainability Development Program which includes low carbon, energy efficiency, air emission and water management initiatives and other Industrial Program Development. CO-TRAINER LEE Shiau Ping Shiau Ping is a seasoned sustainability professional with over a decade of experience in the manufacturing industry and eight years specialising in sustainability. She holds the Sustainability and Climate Risk (SCR™) certification and is a member of the International Society of Sustainability Professionals (ISSP), bringing a unique blend of engineering insight and business process expertise to her work. Prior to joining TAC, Shiau Ping contributed to impactful ESG research at NUS Business School, where she evaluated the ESG integration of 32 private banks across ASEAN. She also developed a comprehensive assessment framework based on GRI Standards and SGX Listing Rules, which she used to review the sustainability disclosures of over 1,000 companies across ASEAN and Singapore. Her research culminated in two published reports on the sustainability reporting landscape, which were officially launched by SGX, providing valuable insights for policymakers, regulators, and market participants. Additionally, she developed a sectoral materiality map tailored to the ASEAN context to guide companies in enhancing the relevance and transparency of their disclosures. Certified as a Practicing Management Consultant (PMC) by the Singapore Business Advisors and Consultants Council (SBACC), Shiau Ping currently serves as Principal Consultant at TAC. She advises clients on a wide spectrum of sustainability initiatives—from Sustainable Finance, IFRS-aligned Climate Disclosures, and Sustainability Reporting, to Circular Economy strategies, Carbon Accounting, and Carbon Offsetting—helping businesses embed sustainability into their core strategy Schedule & Fees SCHEDULE & FEES Pick your training format REGISTRATION OF INTEREST Don't see a course run that fit your schedule? Register Your Interest Indicate your interest and be the first to know about new dates Looking to bring this in-house for your team instead? See Corporate Training below. Please note: Refunds are not allowed; participants may defer to the next available course date. Course fee excludes any bank charges for overseas fund transfers. In the event minimum enrolment is not met, TEMBUSU Asia Consulting reserves the right to adjust scheduling; participants will be notified with alternative options where possible. Corporate Training FOR TEAMS & ORGANISATIONS Train your whole sustainability function at once Customised training programmes directly addressing your organisation's reporting challenges, delivered by the same practitioners, using case studies relevant to your industry, and designed to help your team build stakeholder trust while complementing GRI with the other reporting standards your business already uses. Request a Corporate Quote Fill up a form and we'll contact you within 2 business days Enquire for Your Team ✓ Interactive sessions that foster collaboration within your team ✓ Practical case studies relevant to your industry and context ✓ Learning aligned to your organisation's sustainability objectives ✓ Cost-optimised for training multiple employees simultaneously FAQ FAQ Common questions FAQ - Answer FAQ - Question + Outcome 1 - Title Outcome 1 - Title + Outcome 1 - Title Outcome 1 - Title +

TEMBUSU Academy offers various environment and sustainability courses including GRI Sustainability Professional Certification and ISSB Standards Training. Want a tailored sustainability training? Get in touch with us and we'll meet your training needs! TEMBUSU Academy Upcoming Courses ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more ISSB Disclosure Training Register Discover the practical concepts and technical skills needed to navigate the evolving sustainability disclosure landscape. This interactive, application-focused session provides corporate preparers and sustainability professionals with direct insights into applying the IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2). Participants will gain practical guidance on core reporting pillars—such as governance, strategy, risk management, and metrics and targets—while engaging in deep dives into assessing materiality, scenario analysis, and Scope 3 GHG emissions. Learn to build high-quality, investor-ready disclosures that satisfy internal governance requirements and strengthen engagement with external assurance providers. Participants who successfully complete this official training will receive a joint certificate of completion from the IFRS Foundation and TEMBUSU Academy. Online (Live) | 22, 23, 24 & 29 September 2026 | 09:00-13:00 (SGT) SGD 1995 Learn more Other courses we offer Climate Risk Disclosure & Scenario Analysis Indicate Interest Learn to manage climate-related risks and opportunities while meeting global disclosure standards. Learn to apply TCFD and IFRS S2 frameworks, integrate governance, and build resilient strategies for a low-carbon future. Online (Live) | TBA | TBA (6h x 1 day) ~SGD 650 Read More Carbon Accounting & Decarbonization Indicate Interest Master the essentials of carbon accounting and greenhouse gas quantification to drive credible sustainability reporting and decarbonization strategies. Learn to apply global standards, calculate emissions, and design actionable pathways toward net-zero. Online (Live) | TBA | TBA (4h x 1 day) ~SGD 380 Read More Scope 3 Emissions & Value Chain Decarbonization Strategies Indicate Interest Master the complexities of Scope 3 emissions and value chain decarbonization. Learn to identify, calculate, and manage upstream and downstream emissions using global standards, data tools, and supplier engagement strategies in order to fulfil the GHG reporting requirements of clients. Online (Live) | TBA | TBA (8h x 3 days) ~SGD 2400 Read More Life Cycle Assessment (LCA) & Carbon Footprint Indicate Interest Gain practical expertise in Life Cycle Assessment to measure and manage embodied carbon across product and building lifecycles. Learn global best practices, regional applications, and strategies to integrate LCA into sustainability reporting and carbon management. Online (Live) | TBA | TBA (4h x 1 day) ~SGD 520 Read More Disclaimer In the event where minimum course enrolment is not achieved, TEMBUSU Asia Consulting reserves the right to make necessary scheduling adjustments. Participants will be promptly notified and provided with alternative options where possible. Please be advised that no refunds will be provided under any circumstances. We greatly appreciate your understanding and cooperation in this matter. for testing purpose Name Email Message Send Thanks for submitting, we will be in touch soon! If you have any questions or would like to request a customized, in-house training, do drop us an email at alfredchan@tembusuasia.com

TEMBUSU Academy offers various environment and sustainability courses including GRI Sustainability Professional Certification and ISSB Standards Training. Want a tailored sustainability training? Get in touch with us and we'll meet your training needs! TEMBUSU ACADEMY Executive & Professional Programmes Practical, practitioner-led training across sustainability disclosures, carbon accounting, audit readiness, and emerging AI tools. Delivered by senior environmental and sustainability consultants from TEMBUSU Asia, our programmes equip professionals and corporate teams with actionable capabilities and recognised credentials. All Programmes (11) Practical Skills (1) Carbon Management (4) Sustainability & Climate Reporting (5) Sustainability Management (1) PROGRAMMES DIRECTORY Showing 11 of 11 programmes Available Courses & Certifications Practical Skills AI Tools for Sustainability Turn AI into your everyday sustainability partner and best co-worker. AI tools can turn hours of manual reporting... DURATION 16 Hours FORMAT Online or In-Person TRAINER Chris SNG ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Carbon Management GHG Lead Validator / Verifier Training Lead GHG validation and verification engagements with confidence and rigour. Move beyond technical know-how to... DURATION 32 Hours FORMAT Online (Live) TRAINER TBC ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Sustainability & Climate Reporting Internal Sustainability Audit Capability Training Build in-house capability to audit ESG data before external assurance does. External assurance is coming, ready or... DURATION 21 Hours FORMAT Online, Live TRAINER Er. TAN Seng Chuan ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Sustainability Management Sustainable Banking Embed ESG into every corner of your bank's operations and decisions. ESG is no longer a side conversation in... DURATION 8 Hours FORMAT Online, Live TRAINER Er. TAN Seng Chuan ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Carbon Management Carbon Accounting & Decarbonisation Measure your emissions with confidence and chart a credible path to Net-Zero. You can't manage what you don't... DURATION 4 Hours FORMAT Online, Live TRAINER Er. TAN Seng Chuan ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Carbon Management ISO 14067 Product Carbon Footprint Training Quantify and defend your product's carbon footprint, from goal to report. Customers and regulators increasingly... DURATION 16 Hours FORMAT Online, Live TRAINER TBC ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Carbon Management Scope 3 Emissions & Value Chain Decarbonisation Strategies Get full visibility into your hardest-to-measure emissions, your value chain. Scope 3 often makes up the largest... DURATION 16 Hours FORMAT Online, Live TRAINER Er. TAN Seng Chuan ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Sustainability & Climate Reporting GRI Sustainability Professional Certification Training Work toward a globally recognised credential in sustainability reporting, and help your organisation minimise... DURATION 16 Hours FORMAT Online or In-Person TRAINER Chris SNG ● Nov 2026 · 17 NOV, 18 NOV, 19 NOV, 24 NOV Standard Fee (excl. 9% GST) SGD 1088 SGD 1280 View Details Register Interest Sustainability & Climate Reporting Climate Risk Disclosure & Scenario Analysis Turn climate risk into boardroom-ready strategy with TCFD & IFRS S2. Learn to manage climate-related risks and... DURATION 6 Hours FORMAT Online, Live TRAINER Er. TAN Seng Chuan ● To Be Announced · Cohort schedule pending Fee Details To Be Announced View Details Register Interest Sustainability & Climate Reporting ISSB Disclosure Training Master IFRS S1 & S2 and build disclosures investors trust. This interactive programme guides you through the core... DURATION 16 Hours FORMAT Online or In-Person TRAINER Er. TAN Seng Chuan ● Jan 2027 · 19 JAN, 20 JAN, 21 JAN, 26 JAN Fee Details To Be Announced View Details Register Interest Sustainability & Climate Reporting Sustainability Disclosures: Explained Cut through the reporting alphabet soup and know exactly which standards matter to you. This course gives you a... DURATION 3.5 Hours FORMAT Online, Live TRAINER Er. TAN Seng Chuan ● Nov 2026 · 19 JAN, 20 JAN, 21 JAN, 26 JAN Standard Fee (excl. 9% GST) SGD 396 SGD 440 View Details Register Interest FOR TEAMS & ORGANISATIONS Train your whole sustainability function at once Customised training programmes directly addressing your organisation's reporting challenges, delivered by the same practitioners, using case studies relevant to your industry, and designed to help your team build stakeholder trust while complementing GRI with the other reporting standards your business already uses. Request a Corporate Quote Fill up a form and we'll contact you within 2 business days Enquire for Your Team ✓ Interactive sessions that foster collaboration within your team ✓ Practical case studies relevant to your industry and context ✓ Learning aligned to your organisation's sustainability objectives ✓ Cost-optimised for training multiple employees simultaneously

The opening week of October 2026 has brought a decisive regulatory reckoning for corporate leadership across Southeast Asia. For years, executive committees and boards treated sustainability reporting primarily as a reputational communications exercise, leaning on high-level carbon targets and estimated emissions data to satisfy external stakeholders. However, the coordinated regulatory roadmaps, central banking directives, and standard-setter toolkits formalised this week confirm that capital market participation, institutional credit access, and cross-border trade are now governed by enforceable statutory disclosure frameworks. Statutory Enactments: Institutionalising Mandatory ESG Reporting Singapore Leading this regional shift is the Accounting and Corporate Regulatory Authority (ACRA). On 5 October 2026, ACRA published updated operational parameters for its climate reporting roadmap, reinforcing the legal implementation milestones governing corporations operating in the Republic. Under this regime, the timeline for mandatory ESG reporting Singapore has locked into binding phases. All companies listed on the Singapore Exchange (SGX Group)—categorised across Straits Times Index (STI) constituents and non-STI issuers—are statutory-bound to report Scope 1 and Scope 2 greenhouse gas emissions starting FY2025. For STI constituents, compliance expands immediately to cover comprehensive ISSB-aligned climate-related disclosures from FY2025, followed by compulsory Scope 3 value-chain emissions disclosures starting FY2026. Crucially, ACRA’s updated guidance cements the transition from unaudited statements to statutory verification. Listed companies must secure external limited assurance on Scope 1 and Scope 2 emissions starting FY2029, with Large Non-Listed Companies (entities generating annual revenue of at least S$1 billion and maintaining total assets of at least S$500 million) mandated to report from FY2030 and obtain external assurance from FY2032. To support this transition, ACRA’s updated Sustainability Reporting Body of Knowledge establishes formal curriculum benchmarks for corporate assurance readiness, signalling that proxy carbon estimations will no longer withstand regulatory scrutiny. Cross-Border Supervisory Convergence: Malaysia’s NSRF and JC3 Mobilisation This statutory convergence is echoed across the Causeway. On 30 September 2026, Bank Negara Malaysia (BNM) and the Securities Commission Malaysia (SC) concluded the flagship JC3 Journey to Zero Conference in Kuala Lumpur. Regulators reaffirmed the phased implementation of Malaysia’s National Sustainability Reporting Framework (NSRF), which incorporates the IFRS Sustainability Disclosure Standards across Main Market and ACE Market listed issuers. Through the Joint Committee on Climate Change (JC3), Malaysian regulators are actively aligning corporate reporting with real-economy transition finance. The Climate Finance Innovation Lab (CFIL) has onboarded multi-billion-ringgit pipelines of climate and nature resilience projects, requiring prospective corporate borrowers to demonstrate granular, audited emissions tracking before unlocking sustainable finance instruments. For regional conglomerates operating across Singapore and Malaysia, dual-market compliance is no longer theoretical; supply chain networks must harmonise emissions data across both jurisdictions to prevent credit rationing or regulatory penalties. Standard-Setter Execution: SBTi Unveils Corporate Net-Zero Standard V2.0 Toolkits At the global level, standard-setters are closing the gap between forward-looking commitments and technical validation. On 1 October 2026, the Science Based Targets initiative (SBTi) officially released its suite of preparatory resources for the Corporate Net-Zero Standard V2.0, setting a strict countdown for target validations opening 1 February 2027. The V2.0 architecture departs from legacy frameworks by introducing formal Category A and Category B classifications, establishing differentiated compliance and transition plan expectations based on corporate scale and jurisdictional maturity. Companies seeking validated net-zero status must submit preliminary data points under rigid target-setting tools, implement board-level governance structures, and adhere to an explicit implementation hierarchy regarding value-chain decarbonisation. For ASEAN enterprises integrated into multinational value chains, international buyers will require audited supplier data matching the SBTi V2.0 criteria, making internal data integrity an immediate commercial prerequisite. Conclusion The overarching regulatory reality of October 2026 is clear: sustainability disclosures are now fully codified components of corporate law, debt financing, and supply chain procurement. Whether aligning with ACRA’s phased assurance milestones, satisfying Malaysia’s NSRF expectations, or restructuring decarbonisation roadmaps under SBTi V2.0, organisations must pivot immediately from narrative ambition to verifiable engineering and auditable data governance. At TEMBUSU Asia Consulting, we specialise in delivering the technical engineering, carbon accounting, and "one-stop" innovative solutions required to bridge this execution gap. Our consultants provide comprehensive Scope 1–3 GHG accounting, regulatory gap assessments, and statutory assurance readiness audits designed to ensure complete alignment with mandatory ESG reporting Singapore. To prepare your executive leadership for these regulatory milestones, explore how TEMBUSU Academy can empower your workforce with accredited, industry-aligned training in carbon asset management and statutory compliance. Secure your organisation’s competitive edge in the evolving regulatory economy by visiting us at www.tembusuasia.com.

Two workers in high-vis vests review a tablet map in an office, with shipping containers and cranes visible through the window. The opening week of September 2026 has delivered a decisive regulatory reckoning for corporations across Singapore and Southeast Asia. For years, boardrooms treated sustainability reporting primarily as a stakeholder communications exercise, relying on high-level carbon targets, non-binding voluntary frameworks, and estimated proxy data to satisfy market observers. However, statutory policy rollouts and extraterritorial enforcement mechanisms activated this week demonstrate that trade access, customs clearance, and capital market participation are now governed by rigorous, legally enforceable disclosure architectures. Extraterritorial Trade Mandates: EU CBAM and EUDR Move to Operational Enforcement Leading this global regulatory tightening is the European Union’s execution of its carbon border and deforestation regimes. On 1 September 2026, the European Commission officially operationalised its procedure granting accredited external verifiers direct access to the central Carbon Border Adjustment Mechanism (CBAM) Registry. This procedural activation marks a fundamental inflection point for industrial exporters across Southeast Asia. During the initial transitional period, ASEAN manufacturers of steel, aluminium, cement, and chemical fertilisers in export-heavy economies like Vietnam, Indonesia, and Malaysia were permitted to utilise default emission values provided by the European Commission. Under the definitive framework taking effect for 2026 imports, that flexibility is permanently eliminated. Southeast Asian producers must now implement comprehensive, facility-level monitoring plans, calculate verified direct and indirect embedded emissions, and contract accredited independent verifiers who must submit verification reports directly into the EU CBAM Registry. Without accredited third-party verification, European importers face severe financial penalties and customs blockades, effectively cutting unverified ASEAN suppliers out of the EU value chain. Simultaneously, the European Commission’s EU Deforestation Regulation (EUDR) reached an operational milestone. On 3 September 2026, the Commission initiated technical onboarding and virtual verification training for its central EUDR Information System. Mandating strict compliance starting 30 December 2026 for large and medium operators, the regulation requires importers and upstream suppliers of palm oil, rubber, cocoa, and timber to upload exact geographic coordinates—using point or polygon GeoJSON data—verifying that commodities were produced on land not deforested after 31 December 2020. For agricultural conglomerates and smallholder supply chains across Southeast Asia, compliance can no longer be addressed through general paper certification; it requires granular, plot-level digital traceability tied directly to official export customs documentation. Statutory Convergence: Translating IFRS S2 into Mandatory ESG Reporting Singapore Domestically, the regulatory framework is locking into statutory legislation. On 4 September 2026, the Accounting and Corporate Regulatory Authority (ACRA) and its Interim Sustainability Standards Committee (Interim SSC) progressed the formal public consultation on the draft Singapore Sustainability Disclosure Standards (SSDS). Designed to incorporate the International Sustainability Standards Board (ISSB) baseline into national law, the proposed regime establishes an enforceable roadmap for mandatory ESG reporting Singapore. Under this statutory architecture, all listed issuers on the Singapore Exchange (SGX Group) and large non-listed companies (defined as entities generating annual revenue of at least S$1 billion and maintaining total assets of at least S$500 million) are mandated to prepare climate-related financial disclosures aligned with IFRS S2. Crucially, the regulations require companies to move beyond isolated internal carbon accounting. Listed issuers face mandatory Scope 1 and Scope 2 disclosures, followed by phased requirements for Scope 3 value-chain greenhouse gas emissions and compulsory independent limited assurance. Corporate supply chain managers across Singapore can no longer defer emissions tracing; they must formally audit the carbon intensity of their tier-1 and tier-2 vendor networks to avoid regulatory non-compliance. This statutory convergence is further cemented at the international level. On 1 September 2026, the IFRS Foundation published its technical agenda for the World Standard-setters Conference 2026, advancing updates to the digital IFRS Sustainability Disclosure Taxonomy. By standardising machine-readable XBRL tagging for greenhouse gas metrics and transition plan assumptions, global standard-setters are eliminating reporting discrepancies between regional bourses. For Singaporean and ASEAN entities, disclosures will be digitally scrutinised and benchmarked against international peers by global institutional capital, exposing firms that rely on inconsistent methodology. Conclusion The overarching reality of September 2026 is clear: corporate sustainability is no longer an optional narrative function; it is an undeniable requirement of international trade law, customs clearance, and corporate statutory compliance. Whether navigating the data requirements of the EU CBAM Registry, embedding polygon traceability for the EUDR, or establishing internal governance to comply with mandatory ESG reporting Singapore, businesses must immediately transition from conceptual net-zero ambition to auditable, technical execution. At TEMBUSU Asia Consulting, we specialise in providing the technical engineering, GHG assurance, and comprehensive "one-stop" innovative solutions required to bridge this execution gap. Our consultants deliver independent verification, Scope 1–3 greenhouse gas accounting, and corporate governance architectures designed to protect your operational access against tightening domestic and international frameworks. To ensure your executive team possesses the technical competencies required to manage these regulatory shifts, explore how TEMBUSU Academy can empower your organisation with professional, industry-aligned training in carbon management and ISSB statutory compliance. Secure your organisation’s competitive edge in the evolving regulatory economy by visiting us at tembusuasia.com.

Industrial waterfront with storage tanks and pipes beside calm water, city skyline under cloudy sky. The final week of August 2026 has delivered a defining turning point for corporate sustainability across Singapore and the broader Association of Southeast Asian Nations (ASEAN). For several years, organisations operated within an era of fragmented carbon credit registries, voluntary environmental pledges, and conceptual transition pathways to satisfy investor relations. However, high-profile infrastructure announcements and global carbon market integrations executed this week demonstrate that third-party verified operational metrics and structural compliance frameworks are now actively rewriting the rules of regional trade and capital allocation. Carbon Market Consolidation and the Push for Mandatory ESG Reporting Singapore Leading this structural transition toward transparent, verifiable market mechanisms is a major consolidation in global carbon market infrastructure. On 31 August 2026, Singapore-backed carbon exchange Climate Impact X (CIX) announced a strategic merger plan with global fintech network Carbonplace. By integrating CIX’s exchange trading and price discovery mechanisms directly with Carbonplace’s bank-backed settlement network and carbon registry connections, the merger establishes a unified, institutional-grade market infrastructure. This integration directly targets the liquidity fragmentation, opaque pricing, and double-counting risks that historically undermined corporate carbon offset credibility. This market consolidation directly mirrors the domestic regulatory environment shaped by the Accounting and Corporate Regulatory Authority (ACRA) and the Monetary Authority of Singapore (MAS). As the Republic proceeds with implementing its mandatory disclosure roadmap for listed issuers and large non-listed enterprises, companies can no longer rely on unverified carbon offset credits or estimated emissions figures. Navigating Scope 1, 2, and value-chain liabilities under mandatory ESG reporting Singapore requires multi-tier suppliers and listed corporations to deliver audited, institutional-grade greenhouse gas (GHG) accounting and verified carbon credit retirements across their entire operational footprint. Industrial Hydrogen Deployments and Climate Transition Capital Simultaneously, Singapore's power sector is accelerating its physical transition toward deep-tech decarbonisation. On 27 August 2026, the Energy Market Authority (EMA) awarded Tuas Power the development rights to construct a 670 megawatt (MW) hydrogen-ready Combined Cycle Gas Turbine (CCGT) plant. Scheduled to enter commercial operation by 2030, the facility will initially operate on natural gas while possessing the technical capability to co-fire up to 30% hydrogen by volume, with a clear engineering path toward 100% hydrogen operation as regional supply chains mature. This investment ensures that Singapore's industrial grid continues to transition away from unabated fossil fuels, setting a benchmark for heavy emitters on Jurong Island. This physical grid evolution is backed by substantial private capital deployment across Southeast Asia. On 25 August 2026, impact asset manager responsAbility announced the final close of its Asia Climate Fund at US$461 million. The fund provides direct debt and equity financing for commercial solar installations, battery energy storage systems (BESS), and industrial energy efficiency projects across South and Southeast Asia. Concurrently, environmental researchers published high-resolution digital mapping for over 380 coastal UNESCO World Heritage Sites on 31 August 2026. By setting precise digital spatial boundaries, the study establishes a standard for assessing physical climate risk liabilities across coastal infrastructure, commercial ports, and real estate assets. As global investors enforce strict physical risk and GHG verification across overseas facilities, unverified green claims represent an immediate commercial risk. Conclusion The overarching lesson of August 2026 is absolute: corporate sustainability has permanently evolved from a voluntary PR function into an audited, technical prerequisite for energy grid access, financial clearing, and international trade. Whether adapting to consolidated global carbon settlement networks or establishing internal controls to comply with mandatory ESG reporting Singapore, organisations must pivot immediately from ambition to verifiable execution. At TEMBUSU Asia Consulting, we specialise in providing the technical engineering, carbon accounting, and "one-stop" innovative solutions required to bridge this execution gap. Our consultants deliver independent GHG verification, Scope 3 materiality audits, and ESG governance alignment needed to safeguard your commercial operations against emerging regional mandates. To prepare your leadership team for this technical transition, explore how TEMBUSU Academy can equip your workforce with industry-aligned training in carbon management and ESG compliance. Secure your organisation's competitive edge in the evolving green economy by visiting us at https://www.tembusuasia.com/.