Under bioenergy feedstock, agriculture feedstock is used as one of the examples, however, food-based/ food-waste feedstock is generally not considered sustainable. Does the SAT have any views or consider having exclusionary criteria for agricultural feedstock?
The SAT acknowledges the concern that bioenergy generation may pose a risk of competition between feedstocks for energy and food. To manage this, the SAT restricts agriculture and food feedstocks to waste residues only and mandates certification of feedstocks against best practice standards for agriculture and forestry. [Updated in Dec 2025]
For the activity “Electricity from hydropower,” does the scale of the hydropower project (large vs. small, we observe 25MW often being referenced as capacity threshold) matter?
The SAT does not distinguish between project size (large vs. small). Nonetheless, per industry best practice, small hydropower electricity plant that are <25MW are mainly run-of-river hydropower projects. Larger scale plants, in particular >25MW, typically involves upstream reservoirs in tropical regions with potential environmental or social externalities which typically can be addressed through risk assessment […]
Referencing TSC 1.14 Production of heat or cool from waste heat: Is “ISIC 3530 Steam and air conditioning supply” used for both Activity 1.13 District heating and cooling systems and 1.14. Production of heat or cool from waste heat?
In short, the description of systems under Activity 1.14 is a subset of those described under Activity 1.13. Both activities refer to the production of heat/cool for use in district heating and cooling systems while Activity 1.14 is a more specific description, and only refers to heat/cool produced from waste heat (waste heat recovery). [Updated […]
Referencing TSC 1.14 Production of heat or cool from waste heat: Is Activity description 1.14 the same as Activity 1.13. District heating and cooling systems?
Activity 1.13 refers to all methods of heat/ cool generation and distribution from district heating and cooling systems/ infrastructure. Activity 1.14 focuses on waste heat recovery for the use cases described in the taxonomy, including district and cooling systems. [Updated in Dec 2025]
Referencing TSC 1.12 Electricity generation from fossil gaseous fuels, Green Criteria include “The activity meets the following criteria: CCS is eligible as a lever for the activity to meet the green thresholds as defined in Table 1”; Amber Criteria include “New or retrofit of existing facilities to meet Amber threshold”. Which Amber threshold does it refer to? Does it refer to Table 1 Amber thresholds for electricity generation activities?
It would mean meeting the Amber (Measure) criteria listed in Table 1. [Updated in Dec 2025]
Referencing TSC 1.12 Electricity generation from fossil gaseous fuels, Green Criteria include “The activity meets the following criteria: CCS is eligible as a lever for the activity to meet the green thresholds as defined in Table 1”; Amber Criteria include “New or retrofit of existing facilities to meet Amber threshold”. Given that CCS is commonly adopted in Singapore, is it compulsory to meet the criteria for CCS? What if the power plant meets the green thresholds without using CCS?
CCS is not compulsory, especially when the plant meets the threshold. Further, per part 1 (see below), this is an optionality criteria provided. Part 1 Qn: Does ‘The activity meets the following criteria’ mean that it needs to meet all of the following criteria or just one of the following criteria? The activity would have […]
Referencing TSC 1.12 Electricity generation from fossil gaseous fuels, Green Criteria include “The activity meets the following criteria: CCS is eligible as a lever for the activity to meet the green thresholds as defined in Table 1”; Amber Criteria include “New or retrofit of existing facilities to meet Amber threshold”. Does ‘The activity meets the following criteria’ mean that it needs to meet all of the following criteria or just one of the following criteria?
The activity would have to meet all criteria (except for CCS, where it’s an additional optionality provided), as these criteria are all interconnected. For example, the second and third criteria relate to the certification standard required to be observed for the calculation of the first criterion. [Updated in Dec 2025]
Referencing TSC 1.7 Transmission and distribution of electricity. Green Criteria include “All enabling ICT systems and smart management systems, and those required for procurement of electricity that meet the green thresholds are eligible”. Could you clarify the Methodology note – “… electricity grid network under consideration.”
The electricity grid network under consideration in this context refers specifically to transmission and distribution infrastructure dedicated to direct connections or the expansion of connections between power plants. It can also include transmission and distribution infrastructure intended for inter-country or inter-regional connections, provided the emissions can be calculated for those connections. [Updated in Dec 2025]
Referencing to TSC 1.7 Transmission and distribution of electricity – How should financial institutions assess this activity? Some information required may not be possible to furnish by the party being financed, e.g., lifecycle intensity of other plants, grid decarbonisation trajectory, etc.
Where information required may not be furnished by the party being financed, 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. [Updated in Dec 2025]
Referencing TSC 1.3 Electricity generation from hydropower, Green Criteria include “All pumped storage systems for hydropower plants that comply with EITHER of the criteria are eligible”. If the customer’s electricity generation project sourced from a combination of hydropower and fossil gaseous fuels, fall under Activity 1.3 Electricity generation from hydropower or Activity 1.12. Electricity generation from fossil gaseous fuels?
The assessment will need to be done based on the lifecycle GHG emissions and whether it meets the threshold of <100gCO2e/kWh. Refer to Table 1 extracted from the SAT for details on thresholds for electricity generation activities. [Updated in Dec 2025]
