Making the Shift from Double to Single Materiality

Sustainability and Climate Change

Malaysia is entering a new phase in corporate sustainability reporting with the adoption of the International Sustainability Standards Board (ISSB) standard through the National Sustainability Reporting Framework (NSRF). This adoption marks a shift from double materiality to single materiality, aligning the country’s reporting landscape with global investor expectations and strengthening its position as a competitive capital market in Southeast Asia.

Dr. Hema Surendranathan
| 3 min read | 03 Apr 2026

Assuring your Scope 1 and 2 GHG Emissions

Sustainability and Climate Change

Bursa Malaysia has announced amendments to the Main Market Listing Requirements to enhance sustainability reporting, aligned with the National Sustainability Reporting Framework. Under these changes, listed companies are encouraged to obtain reasonable assurance for Scope 1 and Scope 2 greenhouse gas emissions from 2027, subject to further stakeholder consultation.

Dr. Hema Surendranathan
| 2 min read | 11 Jan 2026
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