For facilities producing a mix of basic chemical products, emission intensity should ideally be determined at the product level to ensure that carbon performance is benchmarked meaningfully against sectoral thresholds. Product-level assessment enables better comparability and scalability of outcomes across the industry.
However, recognizing the complexity of integrated production systems in the basic chemicals sector, a combined approach may be appropriate. Scope 1 emissions can be allocated to specific products where process-level data or standardisation allocation methodologies (e.g. based on mass balance or energy consumption) are available, while Scope 2 emissions related to purchased electricity and heat may be assessed more practically at the facility level. This combined approach allows operational carbon performance to be captured holistically while maintaining robustness in product-level disclosure.
Where product-level allocation is not feasible due to technological interdependencies, the facility-wide emission intensity may be used as a proxy, with transparent documentation of allocation assumptions and boundary definitions. Please refer to “#1 Demonstrating alignment with the TSC in the absence of required data” in the “Guidance for Leveraging the Singapore-Asia Taxonomy in Green and Transition Financing” published by SSFA as of July 2025 for more guidance on usage of proxy data.
[Updated in Dec 2025]
