SINGAPORE, Dec 15 (Reuters) - The Singapore Exchange (SGX) will start requiring companies to provide climate-related reporting as well as disclosures on board diversity from next year, the bourse said on Wednesday. All issuers must provide climate reporting on a "comply or explain" basis in their sustainability reports from the financial year starting 2022. Climate reporting will become mandatory for issuers in the financial, agriculture, food and forest products, as well as energy industries from the financial year 2023. Those in materials and buildings, and transportation industries will have to comply from 2024. "Decision-makers want climate information when they allocate assets, extend financing, and price risks. These factors make climate reporting most urgent for industries with the biggest impact," said Tan Boon Gin, CEO of SGX"s regulatory arm. From next year, issuers will also be required to set a board diversity policy that addresses aspects such gender, skill and experience. They are required to describe the board diversity policy and give details such as targets, plans, timelines and progress in their annual reports. A study of 587 Singapore-listed companies commissioned by the Corporate Governance Advisory Committee has shown that 87% of the 3,700 directors in the firms reviewed were male, while 45% had all-male boards.