Simple AI — Scope 3 Carbon Intelligence for Singapore
Simple gives Singapore's advisory firms, GHG verifiers, and ERP partners SEFR-native infrastructure to deliver IFRS S2-aligned Scope 3 results — FY2026 is live, NEA-verifiable, without rebuilding the process each engagement.
See what Simple does — in seconds.
This is an interactive preview using sample invoice data — showing exactly what Simple produces on a real document. Sign up to process your own invoices.
See what Simple does with a sample invoice
Preview uses sample data — not your real documents
Preview only — no file is uploaded or processed
The Singapore carbon tax
2026–2027: SGD 45/tCO2e (current rate)
2030 target: SGD 50–80/tCO2e
Up from SGD 5/tCO2e in 2019 — the cost of imprecision is now material
What ±50% uncertainty costs:
For a company with 10,000 tCO2e Scope 3, a spend-based estimate carries ±5,000 tCO2e of unaccounted exposure. At SGD 45/tCO2e, that is ±SGD 225,000 in carbon tax exposure. Activity-based calculation matched to SEFR factors closes that gap — and produces the data lineage NEA-accredited verifiers require.
Most Singapore companies still use spend-based Scope 3 estimates — EEIO proxies that carry ±50% uncertainty and cannot survive NEA-accredited verification. IFRS S2 and SGX both expect traceable, activity-based data. Simple closes that gap — and the STI constituents are already filing.
Singapore's compliance cascade: where do you sit?
| Filing year | Who | Obligation |
|---|---|---|
| FY2025 — live | All SGX-listed companies | Scope 1 & 2 reporting (mandatory) |
| FY2026 — now live | STI constituents (30 largest listed) | Scope 3 reporting mandatory — Q3 2026 is the verified data deadline for December year-end filers |
| FY2027+ | Non-STI listed ≥ S$1B market cap | Broader ISSB-aligned disclosures |
| FY2029 | All listed companies | Limited assurance on Scope 1 & 2 |
| FY2030+ | Large NLCos (revenue ≥ S$1B, assets ≥ S$500M) | ISSB-aligned climate reporting |
Trusted Standards
Built on globally recognised standards, ensuring every calculation is defensible, transparent, and ready for audit. Underpinned by industry-leading datasets including GHG Protocol and ecoinvent — ensuring accuracy and trust in every calculation.
SEFR-native: matched to Singapore's own emission factors
The Singapore Emission Factors Registry (SEFR) is Singapore's national reference for localised emission factors — 319 factors covering energy, transport, materials, manufacturing, ICT, cleaning, and professional services. Run by the Singapore Business Federation with A*STAR, SEFR factors are built on ISO 14067 and the PACT methodology. They are what NEA-accredited verifiers recognise when auditing Scope 3 disclosure.
How Simple uses SEFR
Simple applies SEFR factors first — before any global database. Every invoice line item is matched to the most specific Singapore-recognised factor available, with version logging per reporting period.
As SEFR expands (94 new factors were added in January 2026), Simple's re-mapping automatically improves historical calculations; not just future ones.
Where SEFR coverage is absent, Simple falls back to manufacturer PCF/EPD data, then to recognised global LCA databases (ecoinvent).
Spend-based estimates are never silently applied — any lower-precision calculation is flagged explicitly in the output.
In Singapore, we built Simple AI for:
Advisory firms
Deliver client Scope 3 without rebuilding data infrastructure each engagement. SEFR-backed, period-consistent output your verifier accepts.
GHG verifiers
Receive pre-assembled data lineage from transaction to reported figure. Meets NEA MRV evidence requirements out of the box.
ERP implementation partners
Embed SEFR-native carbon calculation into SAP, NetSuite, or Xero workflows. No new process for end clients.
NEA's MRV framework requires: traceable calculation formulae, documented emission factor sources per stream, consistent quality controls, and an evidence trail linking each reported figure to its source document. Simple generates all of this automatically — it isn't assembled after the fact.
Three steps. Zero guesswork.
From raw invoices & quotations to carbon intelligence — report the past, see the now, plan the future.
Upload any business document
Invoices, BOMs, quotations, energy bills — past purchases for compliance reporting, open offers for forward planning.
AI matches to best available factor
Each line item is classified and matched to the most specific emission factor available — manufacturer PCF, EPD, or recognised background database. Geography-specific, version-logged, auditable.
Intelligence — backward and forward
Compliance reports from invoices. Indicative carbon exposure from quotations. Supplier benchmarks to act on — not just numbers to file.
In a pilot with a global pharmaceutical company, Simple's activity-based approach materially reduced reported Scope 3 emissions compared to spend-based estimates — by closing the gap between proxy data and verifiable transaction reality. Client identity withheld per confidentiality terms.
Resources
Stay ahead of what's coming.
Curated research on CSRD, PCAF, and supply chain emissions — updated regularly.
Try it with your own document. Right now.
No credit card required — upload an invoice or quotation and see the result in seconds.