There are various sections under Amber (measures) that include the statement “And, all measures must meet the following criteria: the power cannot be generated from renewable energy sources, based on comparative assessment….”

Sub-question: For example, in the case of Electricity Generation from fossil gaseous fuels:

• Does this mean that issuer must produce evidence that electricity generation using renewable resources were not feasible or economical, hence the use of fossil gaseous fuels?

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Please refer to Page 30 in the “Guidance for Leveraging the Singapore-Asia Taxonomy in Green and Transition Financing” published by SSFA as of July 2025.

[Updated in Dec 2025]