Singapore Expands Emission Factors Registry as Scope 3 Reporting Deadline Nears for Listed Companies

SINGAPORE, January 22, 2026 – As Singapore moves closer to mandatory Scope 3 emissions reporting for listed companies, the Singapore Emission Factors Registry (SEFR) has been expanded with 94 new emission factors, giving businesses more precise tools to meet upcoming disclosure requirements and manage carbon risks more effectively.

The expansion increases SEFR’s database to 319 emission factors, enabling full coverage of Scope 1 and Scope 2 emissions and enhanced reporting across multiple Scope 3 categories. From FY2026, Straits Times Index (STI) companies will be required to report Scope 3 emissions, while non-STI firms are increasingly adopting voluntary disclosures in response to investor and customer expectations.

Improved data for commonly outsourced services

One of the most business-relevant aspects of the update is the introduction of Singapore-specific emission factors for cleaning, security and professional services—areas commonly outsourced and often significant contributors to Scope 3 emissions.

Developed through public consultations led by the Singapore Business Federation, the new factors are based on local activity data rather than overseas averages, improving comparability and credibility for corporate reporting.

According to SBF, these services are used by nearly every company in Singapore, making accurate, localised data critical not just for compliance, but for better operational decision-making and cost management.

Operational insights with cost implications

The underlying study, conducted by Agency for Science, Technology and Research (A*STAR), goes beyond measurement to identify practical efficiency opportunities:

In cleaning services, consumables and equipment account for a significant share of emissions, suggesting cost and carbon savings through greener products and efficient machinery.

In security services, transport and fleet operations contribute meaningfully to emissions, opening the door to electrification and improved fleet management.

In professional services, business travel and IT equipment use dominate emissions profiles, highlighting opportunities to optimise travel policies and extend IT asset lifecycles.

These findings allow companies to translate carbon data into tangible operational improvements.

Support for digital infrastructure and energy reporting

The update also introduces five new ICT-related emission factors, developed by the Infocomm Media Development Authority and the National University of Singapore Energy Studies Institute, alongside a carbon calculator to help firms compare emissions across cloud and on-premise IT deployments.

Additional emission factors covering industrial processes, refrigerants, energy and building materials have been added with support from agencies including the National Environment Agency and the Energy Market Authority.

Since its launch in late 2024, SEFR has supported over 800 businesses, positioning it as a central compliance and planning tool as sustainability reporting expectations continue to rise across Singapore’s corporate sector.