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Sustainability And Climate Change

Every Dry Season, Southeast Asia Goes Up in Smoke

Our publication highlights the recurring Southeast Asian haze crisis, highlighting governance failures, legal challenges, and regional cooperation needs while proposing five reforms that would make the greatest difference.

Dr. Hema Surendranathan
| 9 min read | 16 Oct 2026
Sustainability And Climate Change

Mandatory Sustainability Assurance Requirement

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.

Less than a minute | 18 Sep 2026
Sustainability And Climate Change

Carbon Accounting and Carbon Credits in the Financial Statements

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.

1 min read | 26 Aug 2026
IFRS Sustainability Disclosure Standards

Example Sustainability-related Financial Disclosures

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.

1 min read | 15 Jul 2026
Sustainability and Climate Change

Proposed Amendments to the Companies Act 2016 on 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.

Dr. Hema Surendranathan
| 2 min read | 09 Jun 2026
Sustainability and Climate Change

National Carbon Market Policy Malaysia

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).

Dr. Hema Surendranathan
| 2 min read | 04 May 2026
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