THE REGULATORY LANDSCAPE
Malaysia's path to ISSB-aligned reporting.
Malaysia is rapidly adopting the ISSB baseline through NSRF while Bursa Malaysia tightens sustainability disclosure for listed issuers. ESG Impact helps you build once, disclose everywhere.
National Sustainability Reporting Framework (NSRF)
Phased adoption of IFRS S1 and S2 for Malaysian listed issuers and large non-listed entities, commencing 2025 for Main Market large-caps.
Securities Commission Guidelines
SC's Sustainable and Responsible Investment (SRI) framework, SRI Sukuk, SRI-linked Sukuk and disclosure expectations.
Bursa Malaysia Listing Requirements
Enhanced sustainability disclosures, common set of indicators, climate-related disclosures and independent assurance for Main Market issuers.
JC3 & Climate Risk Management
Joint Committee on Climate Change guidance — climate risk management, scenario analysis and TCFD-aligned disclosure for financial institutions.
HOW WE HELP
From gap analysis to assured disclosure.
NSRF / IFRS S1 & S2 readiness assessments and phasing roadmap
1.
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Scope 1, 2 and material Scope 3 inventory build and assurance prep
3.
Bursa Malaysia sustainability statement drafting and indicator mapping
4.
Climate scenario analysis aligned to ISSB / TCFD guidance
5.
Board and audit committee briefings — plain English, evidence-led