Non-STI constituent listed companies with a market capitalisation of less than $1 billion must report other ISSB-based CRD. Large Non-Listed Companies (Large NLCos), defined as non-listed companies with annual revenue of at least $1 billion and total assets of at least $500 million, must begin reporting ISSB-aligned CRD covering Scope 1 and Scope 2 emissions. Scope 3 reporting remains voluntary for Large NLCos until further notice.