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Proposed Amendments to the Companies Act 2016 on Sustainability Reporting

Sustainability and Climate Change

On 30th April 2026, the Companies Commission of Malaysia (SSM) released the Consultative Document on the Proposed Amendments to the Companies Act 2016 (Act 777) on Sustainability Reporting. Through this release, the SSM highlights several proposed changes to the Act, while providing companies with a platform to share their views on the matter.

| 2 min read |

The Securities Commission Malaysia Revises Equity Guidelines and Response Paper

Announcement

The Securities Commission Malaysia (SC) released its revised Equity Guidelines and Response Paper on 28 May 2026, introducing targeted enhancements to the primary market framework.

1 min read |

Global Minimum Tax in Malaysia

Tax

On 5 January 2026, the Inland Revenue Board of Malaysia (IRBM) has issued a Media Statement, Operational Guideline (effective 1 January 2026) and Frequently Asked Questions (FAQs) regarding Stamp Duty Special Voluntary Disclosure Programme (SVDP) on 28 January 2026.

1 min read |

Employee share-based payment agreements with settlement alternatives

Insights into MFRS 2

This article discusses share-based payment arrangements that provide either the entity or the employee with a choice as to whether settlement occurs in equity instruments or in cash or other assets (hereafter ‘cash’).

1 min read |

Insights into MFRS 15: Overview and scope

Insights into MFRS 15

Our ‘Insights into MFRS 15’ series summarises the key areas of the Standard, highlighting some areas that are challenging to apply in practice, to assist reporting entities in understanding how to apply MFRS 15’s requirements. This article focuses on the objective and scope of MFRS 15.

1 min read |
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