Malaysia Securities Commission’s Advisory Committee on Sustainability Reporting (ACSR) has issued two Illustrative Sustainability Reports (ISRs) aligned with the International Sustainability Standards Board (ISSB) Standards to support sustainability disclosures under the National Sustainability Reporting Framework (NSRF). Prepared for the plantation and construction sectors, the ISRs provide illustrative references for applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, drawing on practical issues identified through engagement with industry participants. The ISRs are part of the ACSR’s PACE (Policy, Assumptions, Calculators, Education) initiative and are complemented by the NSRF Preparers Programme delivered with the Securities Industry Development Corporation, which includes modules on reporting using the ISRs, Scope 3 greenhouse gas emissions calculation and reporting, and climate-related scenario analysis; further programme sessions are scheduled throughout 2025.
Malaysia Securities Commission 2025-10-02
Malaysia Securities Commission’s sustainability reporting committee issues ISSB-aligned illustrative sustainability reports for plantation and construction sectors
The Malaysia Securities Commission’s Advisory Committee on Sustainability Reporting has released two Illustrative Sustainability Reports aligned with International Sustainability Standards Board Standards to aid disclosures under the National Sustainability Reporting Framework. Targeting the plantation and construction sectors, these reports guide applying IFRS S1 and IFRS S2 standards. They are part of the ACSR’s PACE initiative and supported by the NSRF Preparers Programme, which includes modules on sustainability reporting and climate-related analysis.