ESG Reporting
ESG Reporting & NSRF Readiness
Sustainability Statements that stand up to investors, regulators and assurers.
We help you move from compliance-driven reporting to disclosures that explain how sustainability risks and opportunities affect your strategy, cash flows and long-term value, in line with Bursa Malaysia requirements and the National Sustainability Reporting Framework.
Request an NSRF gap assessmentThe NSRF at a glance
IFRS S1 and S2 adoption is phased. Know which group you are in.
Malaysia's Advisory Committee on Sustainability Reporting (ACSR) set out the NSRF to align Malaysian companies with the ISSB standards. Climate disclosures under IFRS S2 come first, with transitional reliefs for Scope 3 emissions, scenario analysis and broader sustainability topics under IFRS S1.
2025
Group 1
Main Market issuers with market capitalisation of RM2 billion and above. Applies to annual reporting periods beginning on or after 1 January 2025.
2026
Group 2
All other Main Market issuers. Applies to annual reporting periods beginning on or after 1 January 2026, so reporting is already underway.
2027
Group 3
ACE Market issuers and large non-listed companies. Applies to annual reporting periods beginning on or after 1 January 2027.
Summary for guidance only. Refer to the latest Bursa Malaysia Listing Requirements and ACSR publications for the definitive scope and reliefs.
Our reporting framework
Seven building blocks behind every Sustainability Statement we deliver.
Scope determination
Define the reporting boundaries, entities, operations and sustainability information to be included in or excluded from the Sustainability Statement.
Materiality & scenario analysis
Identify, prioritise and validate material sustainability matters through stakeholder engagement, disclosure review and climate-related scenario analysis.
Measurement methodologies
Formulate methodologies for common and sector-specific indicators, aligned with your material matters and applicable reporting guidance.
NSRF-aligned disclosures
Advise on climate-related and sustainability disclosures aligned with the NSRF, IFRS S1 & S2, GRI, SASB or other relevant frameworks.
Management approach
Develop clear disclosures on policies, adopted standards, action plans, KPIs and targets, including market annexure requirements and timelines.
Performance planning
Set targets, data tables and improvement plans that communicate ambition, support management decisions and drive performance.
Assurance readiness
Progress from internal review to independent assurance by strengthening evidence, coverage and disclosure quality.
ESG ratings & indices
Be seen accurately by investors and ratings providers.
Ratings are increasingly linked to index inclusion, financing terms and customer selection. Our ratings readiness and enhancement service reviews how providers currently assess you, closes disclosure gaps and prioritises the improvements that move scores.
MSCI ESG Ratings
Readiness and enhancement
FTSE4Good Bursa Malaysia
Index constituent support
CDP
Climate questionnaire responses
EcoVadis
Supplier sustainability rating
What you receive
Gap assessment report
Current state versus NSRF requirements, with a prioritised action plan.
Materiality matrix
Validated material matters, stakeholder inputs and board-ready rationale.
Sustainability Statement
Fully drafted, designed-ready content with performance data tables.
CSI platform submission
Support for indicator entry on Bursa's Centralised Sustainability Intelligence platform.
Frequently asked
Questions we hear most
We already publish a Sustainability Statement. What changes under the NSRF?
The NSRF requires disclosures structured around governance, strategy, risk management, and metrics and targets, with a sharper focus on the financial effects of climate risks and opportunities. Most existing statements need new analysis, not just reformatting.
Do we need Scope 3 emissions in year one?
Transitional relief is available in the early years, but Scope 3 data takes time to build. We recommend a screening exercise early to understand your most significant categories.