Free tool
Asia Sustainability Disclosure Map
One group, five jurisdictions, five definitions of "year". Tick where you operate and how big you are, and see which year brings which disclosure and when assurance kicks in, each line with its legal source and verification date.
A sustainability lead in Taipei receives three timetables in one week: Taiwan wants an IFRS chapter in the FY2026 annual report, the Singapore subsidiary owes Scope 1 and 2 for FY2025, and the Hong Kong colleagues say they are on comply-or-explain. Each table defines "year" differently, and nobody in the meeting will commit to what is due when.Line up the clocks first. Then decide where the people and budget go.
Tick your footprint and size
Everything runs in your browser: nothing is uploaded or stored, no sign-up. Taiwan and Singapore carry deep rules; Hong Kong, Japan and Malaysia are summary-level for now.
These three are summary-level: ticking them adds the key milestones to your timeline; check the linked sources for detailed thresholds.
Your disclosure timeline
Obligations within your selection, year by year. Each rule links its legal source and verification date. "Filing year" means the annual-report filing year (disclosing prior-year data); "FY" means the fiscal year the data belongs to.
Tick at least one jurisdiction and the timeline appears here.
All five jurisdictions at a glance
Independent of your selection: every rule in the library, by jurisdiction. Hong Kong, Japan and Malaysia are summary-level.
Taiwan
| Year | Obligation |
|---|---|
| Filing year 2025 | All TWSE/TPEx listed companies (including those with paid-in capital below NT$2bn) must prepare and file a sustainability report by end of August each year; companies with capital of NT$2bn or more have been covered since 2023. |
| Filing year 2023 (FY2022 emissions) | Listed companies with capital of NT$10bn or more, plus steel and cement: disclose parent-company GHG inventory (Scope 1 and 2; GHG Protocol or ISO 14064-1, 5% materiality threshold) in the annual report. |
| Filing year 2025 (FY2024 emissions) | Capital NT$10bn or more, plus steel and cement: complete and disclose the GHG inventory of consolidated subsidiaries (domestic and foreign) in the annual report. |
| Filing year 2025 | Capital NT$10bn or more, plus steel and cement: parent-company GHG inventory obtains third-party assurance, disclosed in the annual report. The FSC reported in March 2026 that all 170 phase-one companies had complied. |
| Filing year 2025 (FY2024 emissions) | Listed companies with capital between NT$5bn and NT$10bn: disclose parent-company GHG inventory (Scope 1 and 2) in the annual report. |
| Filing year 2026 (FY2025 emissions) | Capital NT$5bn to NT$10bn: complete and disclose the GHG inventory of consolidated subsidiaries. The FSC counted 109 companies in this phase in March 2026. |
| Filing year 2026 (FY2025 emissions) | Listed companies with capital below NT$5bn: disclose parent-company GHG inventory (Scope 1 and 2) in the annual report. The FSC counted 1,654 companies in this phase in March 2026. |
| Filing year 2027 (FY2026 emissions) | Capital below NT$5bn: complete and disclose the GHG inventory of consolidated subsidiaries. This completes GHG inventory disclosure for all listed companies. |
| Filing year 2027 | Capital NT$10bn or more, plus steel and cement: assurance over the consolidated-subsidiary GHG inventory, disclosed in the annual report. |
| Filing year 2027 | Capital NT$5bn to NT$10bn: assurance over the parent-company GHG inventory, disclosed in the annual report. |
| Filing year 2028 | Capital NT$5bn to NT$10bn: assurance over the consolidated-subsidiary GHG inventory. |
| Filing year 2028 | Capital below NT$5bn: assurance over the parent-company GHG inventory, disclosed in the annual report. |
| Filing year 2029 | Capital below NT$5bn: assurance over the consolidated-subsidiary GHG inventory. This completes GHG assurance for all listed companies. |
| FY2026 (filed in the 2027 annual report) | Listed companies with paid-in capital of NT$10bn or more apply the IFRS Sustainability Disclosure Standards (S1, S2) from FY2026, disclosed as a dedicated chapter of the annual report and filed together with the annual financial report by 16 March 2027. Capital is measured at the reporting-period end date. In the first year, disclosure may be limited to climate and comparatives may be omitted. |
| FY2027 (filed in the 2028 annual report) | Listed companies with capital between NT$5bn and NT$10bn: apply the IFRS Sustainability Disclosure Standards from FY2027, filed in the annual report from 2028, with the same first-year climate-first and no-comparatives reliefs. |
| FY2028 (filed in the 2029 annual report) | Listed companies with capital below NT$5bn: apply the IFRS Sustainability Disclosure Standards from FY2028, filed in the annual report from 2029, with the same first-year reliefs. |
| FY2027 | Capital NT$10bn or more: Scope 3 GHG disclosure may be deferred by one year from first IFRS application, so it enters from FY2027. |
| FY2028 | Capital NT$5bn to NT$10bn: Scope 3 may be deferred by one year, entering from FY2028. |
| FY2029 | Capital below NT$5bn: Scope 3 may be deferred by one year, entering from FY2029. |
| Penalties and enforcement | Failing to file the sustainability report, or material disclosure defects found by the TWSE or TPEx, draws a contractual penalty and a rectification order, and may draw a mandated remediation plan for the reporting process, mandatory training hours and deductions in the corporate-governance evaluation; annual-report filing breaches are handled separately under the Securities and Exchange Act. The penalty band is not stated in any published rule, so the figures circulating in press coverage are not repeated here. |
Singapore
| Year | Obligation |
|---|---|
| Sustainability report | All SGX issuers have had to publish a sustainability report under Listing Rule 711A for financial years ending on or after 31 December 2017. Climate-related disclosures became a required primary component on a comply-or-explain basis from FY2022, and TCFD-based climate reporting became mandatory for the financial, agri-food-and-forest and energy industries from FY2023 and for materials-and-buildings and transportation from FY2024. |
| FY2025 | All SGX issuers must disclose Scope 1 and Scope 2 GHG emissions from FY2025, prepared under local requirements aligned with the ISSB standards (IFRS S2). |
| FY2025 | Straits Times Index (STI) constituents: from FY2025, the remaining ISSB-based climate-related disclosures (governance, strategy, risk management, metrics and targets) are mandatory alongside Scope 1 and 2. |
| FY2026 | STI constituents: Scope 3 GHG disclosure becomes mandatory from FY2026. After the 25 August 2025 adjustment, this is the only listed group with a mandatory Scope 3 date. |
| Scope 3 | Non-STI issuers and large non-listed companies: Scope 3 disclosure is currently voluntary; a mandatory date awaits further notice from the regulators (per the 25 August 2025 adjustment). |
| FY2028 | Non-STI issuers with market capitalisation of S$1bn or more: the remaining ISSB-based climate disclosures become mandatory from FY2028 (Scope 1 and 2 remain from FY2025). |
| FY2030 | Non-STI issuers with market capitalisation below S$1bn: the remaining ISSB-based climate disclosures become mandatory from FY2030 (Scope 1 and 2 remain from FY2025). |
| FY2029 | All issuers: external limited assurance over Scope 1 and 2 emissions becomes mandatory from FY2029 (deferred from the original FY2027). |
| FY2030 | Large non-listed companies (annual revenue of at least S$1bn and total assets of at least S$500m for the two preceding financial years): ISSB-based climate disclosures including Scope 1 and 2 become mandatory from FY2030, filed with ACRA (deferred from FY2027; enabling legislation still in progress). |
| FY2032 | Large non-listed companies: external limited assurance over Scope 1 and 2 emissions becomes mandatory from FY2032. |
| Penalties and enforcement | For issuers, climate reporting is a listing-rule obligation; breaches expose the company to the Exchange’s powers under Mainboard Rules Chapter 14, including private warnings, public reprimands, rectification orders and composition sums capped at S$10,000 per contravention and S$100,000 per offer, and Disciplinary Committee fines of up to S$250,000 per contravention and S$1,000,000 per hearing. Statutory penalties for large non-listed companies will be settled in the pending Companies Act amendments and are not yet in force. |
Hong KongSummary level
| Year | Obligation |
|---|---|
| FY2025 (financial years from 1 Jan 2025) | All HKEX Main Board issuers: the new climate requirements in Part D of the ESG Reporting Code (aligned with IFRS S2) apply. Scope 1 and 2 disclosure is mandatory; the remaining climate disclosures apply on comply-or-explain. GEM is voluntary. |
| FY2026 | Hang Seng Composite LargeCap Index constituents: all new climate requirements, including Scope 3 disclosure, become mandatory from FY2026. |
| By 2028 | The Hong Kong Government roadmap (10 Dec 2024) commits large publicly accountable entities to full adoption of the ISSB-aligned Hong Kong standards (HKFRS S1, S2) no later than 2028. |
JapanSummary level
| Year | Obligation |
|---|---|
| Fiscal year ending March 2027 | TSE Prime companies with market capitalisation of ¥3tn or more: annual securities reports must follow the SSBJ standards (ISSB-aligned) from the fiscal year ending March 2027. Market cap is the average of the last five fiscal year-ends. |
| Fiscal year ending March 2028 | Prime companies with market cap between ¥1tn and ¥3tn: SSBJ standards mandatory from the fiscal year ending March 2028; ¥500bn to ¥1tn from the fiscal year ending March 2029. Timing for other Prime companies is to be determined. |
| One year after each cohort's mandatory application | Mandatory assurance begins one year after each cohort's mandatory SSBJ application (fiscal year ending March 2028 for the ¥3tn cohort), with a limited assurance scope for the first two years; assurance providers must register, on a profession-agnostic basis. |
MalaysiaSummary level
| Year | Obligation |
|---|---|
| FY2025 (reporting periods from 1 Jan 2025) | National Sustainability Reporting Framework (NSRF, launched 24 Sep 2024), Group 1: Main Market issuers with market capitalisation of RM2bn or more apply IFRS S1 and S2 for annual reporting periods beginning on or after 1 January 2025; Scope 3 may be deferred by one year from first application. |
| FY2026 | NSRF Group 2: remaining Main Market issuers apply from reporting periods beginning 1 January 2026; Main Market companies get two full financial years of transition relief (including IFRS S1 deferral, climate-first). |
| FY2027 | NSRF Group 3: ACE Market issuers and large non-listed companies (annual revenue of RM2bn or more) apply from reporting periods beginning 1 January 2027; ACE issuers get three years of transition relief. Assurance phases in under the companion assurance roadmap. |
Rule change log
Every revision of the rule library leaves an entry here: which jurisdiction changed and on which announcement. Spotted a stale rule? Use the corrections channel on the methodology page.
2026-08-15
First release of the rule library. Taiwan and Singapore carry deep rules (thresholds, year-by-year obligations, assurance, penalties); Hong Kong, Japan and Malaysia carry summary-level timelines. The Singapore baseline follows the ACRA and SGX RegCo announcement of 25 August 2025: Scope 3 becomes mandatory only for STI constituents from FY2026, remaining ISSB-based disclosures phase in at FY2028 and FY2030 by market capitalisation, and large non-listed companies are deferred to FY2030.
Track changes to this map
All five timelines are still being revised. Leave an email and I will notify you manually when the rule library takes a material update; no fixed cadence, not a newsletter.
Your email is used only for rule-change notices and never lands in a marketing list.
Going deeper: the multi-jurisdiction obligations memo
The tool above gives the rule library’s general answer. The memo maps your group’s actual legal entities to the current provisions of each jurisdiction, written as an obligations register you can take straight to the board and audit committee.
From NT$50,000
One-off delivery, quoted by jurisdiction count and entity-structure complexity; opens in 2027.
- Entity-by-entity, jurisdiction-by-jurisdiction determination, with threshold workings and provision citations
- A year-by-year obligations calendar, filing years and fiscal years labelled separately, ready for your internal close schedule
- Delta notes when rules change: which provision moved and which of your entities it touches
This opens in 2027 and costs nothing today. Leaving an email registers your requirements outline; when it opens I will reply to confirm scope first and you decide whether to proceed. Pricing happens only after a LINE or email conversation; there is no online checkout.
This tool compiles disclosure timelines from public information and is not legal advice; actual obligations follow the current rules of each regulator and exchange.
Conflict of interest: the author of this site works in the carbon market industry. This is a personal project, unrelated to and not representing his employer. This site does not rate carbon credits and does not do recruitment agency work. The author separately sells one-on-one consultations; the data products themselves are free. About this site and its author