The Securities Commission Malaysia’s new Policy Document on Mandatory Sustainability Assurance Requirements introduces mandatory external reasonable assurance over Scope 1 and Scope 2 greenhouse gas emissions for specified categories of companies.
The requirements will be implemented progressively from 2028 to 2030, one year later than the dates proposed in the June 2025 public consultation. Although the revised timetable gives companies additional preparation time, the direction is clear: emissions disclosures are moving beyond voluntary corporate communications and towards information expected to withstand independent scrutiny.
Read our publication to understand the mandatory assurance requirements, implementation timeline and key implications for businesses including steps to strengthen their reporting processes, data quality and internal controls.
Mandatory Sustainability Assurance Requirement
Should your organisation be interested in addressing the complexities of these changes, do reach out us to find out how we can help you tackle challenges and take advantage of new opportunities.
