The preparation of sustainability reporting in accordance with IFRS Sustainability Disclosure Standards (‘IFRS SDS’ or ‘the Standards’) can be challenging. For many entities, reporting on sustainability matters is new, and expertise is still being developed. Additionally, without past experience of preparing similar disclosures, it is difficult for reporting entities to know what disclosures should look like.
Grant Thornton Malaysia, through its Sustainability & Climate Change team, is developing general guidance that supports its clients’ commitment to high-quality, consistent application of IFRS SDS, and therefore is pleased to share its insights by publishing its first ‘IFRS Sustainability Disclosure Standards - Example Sustainability-related Financial Disclosures’ (‘IFRS Example Sustainability Disclosures’), effective for the year ended 31 March 2026.
IFRS Sustainability Disclosure Standards
Example Sustainability-related Financial Disclosures
Our objective in preparing these IFRS Example Sustainability Disclosures is to illustrate sustainability reporting by an entity engaging in transactions that are typical across a range of non-specialist sectors. However, as with any publication of this type, these IFRS Example Sustainability Disclosures cannot envisage every possible transaction and therefore cannot be regarded as comprehensive. Management is ultimately responsible for the fair presentation of sustainability related disclosures and therefore they may find other approaches more appropriate for the entity’s specific circumstances.
These IFRS Example Sustainability Disclosures have been prepared based on IFRS SDS that are effective for the year ended 31 March 2026. These Standards are IFRS S1 ‘General Requirements for Disclosure of Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’. No account has been taken of any new developments after 31 March 2026.
