Sustainability and Climate Change
Understand the mandatory sustainability assurance requirements, implementation timeline and key implications for businesses including steps to strengthen their reporting processes, data quality and internal controls.
This publication explains carbon accounting and carbon credits in the financial statements. It also illustrates Scope 1, Scope 2 and Scope 3 in action and the accounting treatment used for carbon credits.
This publication provides guidance and illustrative examples for preparing sustainability-related financial disclosures in accordance with the IFRS Sustainability Disclosure Standards (IFRS SDS), specifically for entities reporting for the year ending 31 March 2026. It is intended as a guide to support high-quality, consistent application of IFRS SDS, especially for entities new to sustainability reporting.
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.