SSM Proposed Sustainability Reporting Amendments to the Companies Act 2016: Key Implications for Malaysian Companies

Takeaways SSM’s proposed amendments signal Malaysia’s shift from voluntary sustainability disclosure towards a more structured and eventually mandatory reporting regime. Non-listed companies may be increasingly affected as the proposed requirements are expected to apply in phases based on revenue and number of employees. Scope 1 and Scope 2 GHG emissions will be the starting point, […]
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What CEOs and CFOs Should Know About Climate Scenario Analysis under IFRS S2

Takeaways Climate scenario analysis under IFRS S2 helps organisations assess how climate-related risks and opportunities may affect business strategy, financial performance, and long-term resilience. CEOs should view climate scenario analysis as a strategic planning tool, not only a sustainability reporting requirement. CFOs play a key role in translating climate risks into financial impacts, including revenue, […]
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Malaysia’s Carbon Tax for the Iron, Steel and Cement Sectors: SBTi Strategy for Decarbonisation

Takeaways Malaysia’s carbon tax starting in 2026 creates a direct financial liability for high-emission facilities. Adopting SBTi provides a scientifically validated roadmap to reduce taxable emissions and avoid penalties. Decarbonisation unlocks access to green finance and government grants that offset transition costs. Early movers secure a competitive edge in global markets by hedging against carbon-related […]
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Role of Climate Risk Assessment in Shaping Your Business Strategy

Takeaways Map assets against floods or heat using local tools, turning climate threats into scorecards for proactive decisions under IFRS S2. Translate risks to P&L realities to justify ESG investments. Pivot to resilient assets, green financing, and annual monitoring to ensure compliance and profitability. Malaysian business leaders face mounting pressure from Bursa Malaysia’s sustainability reporting […]
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The CEO’s Guide to Climate Physical and Transition Risks in Malaysia

Takeaways Climate physical risks like floods and sea-level rise could erode 5-25% EBITDA in manufacturing, property, and agriculture Climate transition risks from CBAM hit exporters with up to 50% cost hikes. 2024 floods cost RM933 million. Global projections warn $1.2 trillion annual losses by 2050s without action. Acknowledge risks, mobilise executives, build strategies, partner value […]
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Mindfulness for Sustainability: Driving Systemic Change in Organisation

Organisations today are navigating unprecedented disruption. From climate volatility and economic uncertainty to shifting employee values and rapid digitalisation, leaders face a perfect storm of transformation. Yet, amidst all this complexity, one powerful enabler is often overlooked: mindfulness. Once seen as a personal wellbeing tool, mindfulness is now emerging as a strategic leadership and organisational […]
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How the RBA Code of Conduct Advances ESG and Sustainability in Supply Chains

In today’s global economy, responsible business practices are no longer optional—they are essential for long-term success and sustainability. The Responsible Business Alliance (RBA) Code of Conduct has emerged as a key framework guiding companies to operate ethically, socially responsibly, and environmentally sustainably across their supply chains. Table of Contents What is the RBA Code of […]
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Case Study SDG 17: How Bernard Business Consulting Builds Strategic Partnerships for Sustainable Impact

Sustainable Development Goal 17 (SDG 17), “Partnerships for the Goals”, is the cornerstone of the 2030 Agenda for Sustainable Development. It seeks to strengthen global partnerships that mobilise and share knowledge, expertise, technology, and financial resources to support the achievement of all other SDGs. This goal emphasises the necessity of inclusive, cross-sector collaboration – between […]
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MITI Leads Malaysia’s Steel Industry Towards Sustainable Practices and Growth

The Malaysian Ministry of Investment, Trade and Industry (MITI) is dedicated to restructuring the national steel industry to boost its sustainability, recognising the sector’s strategic importance. MITI has engaged with the Malaysian Iron and Steel Industry Federation (MISIF) and the Malaysia Steel Association (MSA) to address challenges and develop a comprehensive restructuring plan. Key concerns […]
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