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ASEAN is shifting its focus on green transition and green economy. In this paper, we explore the Environmental, Social and Governance (ESG) architecture of ASEAN and Singapore. Singapore’s expanding Environmental, Social and Governance (ESG) architecture—anchored in the Green Plan 2030 and the MAS transition taxonomy—is evaluated for its influence on corporate performance. A balanced panel of 96 SGX‑listed companies (2013 â€“ 2023) is compiled from S&P Global, providing 1,056 firm‑year observations of ESG pillar scores and financial data. Descriptive diagnostics precede pooled panel regressions of Return on Equity (ROE) on the aggregate and disaggregated ESG scores, with controls for firm size and revenue in current and lagged form. The composite ESG score shows a negative association with ROE, implying short‑term compliance costs, whereas the Environmental, Social, and Governance pillars each display positive, significant relationships with profitability. These results are robust to alternative specifications. This evidence contributes by (i) offering the first decade‑long firm‑level assessment of ESG–performance links in an Asian hub with mandatory disclosure, (ii) demonstrating that pillar‑level metrics are more value‑relevant than headline composites, and (iii) providing empirical grounds for pillar‑specific guidance within Singapore’s transition‑finance taxonomy. Policy implications are discussed for green‑washing safeguards, SME transition financing, and ESG datahub standardization.