Singapore Listed Company Disclosure Rules Tighten from 2027

Singapore listed company disclosure rules will become more demanding from Jan. 1, 2027, as regulators seek greater transparency over executive remuneration, dividends and shareholder engagement.

Under changes announced by Singapore Exchange Regulation, companies will have to explain the financial and non-financial indicators used to determine executive pay and how those measures support long-term value creation.

Annual reports will also have to include dividend and investor-relations policies together with information on key shareholder engagement activities.

Issuers will be required to maintain a corporate website, or dedicated section of an existing website, for investor engagement and publish their investor-relations policy there.

SGX RegCo CEO Tan Boon Gin said the changes strengthen disclosure standards while retaining flexibility for listed companies.

The new requirements follow a public consultation launched in April that attracted responses from 32 asset managers, issuers, service providers, representative bodies and market professionals.