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.
In April 2026, the Ministry of Natural Resources and Environmental Sustainability (NRES) launched the National Carbon Market Policy (NCMP) or Dasar Pasaran Karbon Kebangsaan (DPKK).
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.
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.