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AhaMoment Green Career MRI

Methodology and sources

This page is the foundation of the map: how years are counted, which regimes are in scope, and where every rule comes from. If a rule has gone stale or a determination looks wrong, tell me; verified corrections are applied and logged.

Definitions

How years are counted

Taiwan’s GHG roadmap counts by annual-report filing year, disclosing the prior year’s inventory and assurance. Taiwan’s IFRS chapter, and Singapore, Hong Kong and Malaysia, count by fiscal year. Japan counts by fiscal years ending in March of the stated year. Every rule on the timeline states which convention it uses.

Depth tiers

Taiwan and Singapore are deep rules: thresholds, first reporting years, assurance and penalties, rule by rule. Hong Kong, Japan and Malaysia are marked summary-level: key milestones only; check the linked sources for detailed thresholds and reliefs.

In and out of scope

This tool covers securities regulators’ and exchanges’ sustainability disclosure obligations only. Out of scope: Taiwan’s Ministry of Environment inventory registration and carbon fee under the Climate Change Response Act, Singapore’s carbon tax, sectoral supervisory guidance for financial institutions (such as MAS), and the extraterritorial reach of the EU CSRD. Those regimes may apply to you in parallel.

Maintaining the rule library

Every rule carries a source URL and verification date, and every revision leaves an entry in the change log on the tool page. The Singapore baseline is the ACRA and SGX RegCo extension announcement of 25 August 2025; timelines that predate it (such as FY2027 assurance for issuers) are superseded and no longer cited here.

Sources (with verification dates)

Each entry is an announcement or provision the rule library actually cites. The verification date is when it was last checked by hand, not an expiry date.

Disclaimer

  • This tool compiles public information for preliminary assessment and internal scheduling only; it is not legal, accounting or audit advice.
  • All five timelines are still being revised; actual obligations follow the regulators’ and exchanges’ current announcements, and changes after the stated verification dates may not yet be reflected.
  • Results depend on the threshold inputs you tick; formal determinations (such as market-cap measurement dates or capital measurement dates) follow each jurisdiction’s own rules.
  • Any business decision made with this tool is at the user’s own risk.

Corrections

If a rule is stale, a source link is dead, or a determination is wrong, tell me on LINE which rule and what the correct version and source are; verified corrections update the library with a dated entry in the change log.

LINE

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