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20 Aug 26

ISO 14064-1 Organisational Boundaries: Equity Share, Financial Control or Operational Control?

Which ISO 14064-1 Organisational Boundary Should Your Company Choose? Your company should choose an ISO 14064-1 organisational boundary based on how it owns, controls and manages each operation. The three recognised approaches—equity share, financial control and operational control—can produce different inventory results for joint ventures, leased facilities, subsidiaries and managed…
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25 Jun 26

GHG Scope 1 and Scope 2 Verification in Malaysia: What Companies Need to Prepare Before NSRF Assurance Starts in 2027

Takeaways Scope 1 and Scope 2 GHG verification is becoming important as Malaysia moves towards NSRF-aligned sustainability assurance. Companies should prepare early by improving emissions data, evidence, methodology and internal controls. Digital tools can help companies organise GHG data and reduce manual errors without overcomplicating the process. GHG verification requires…
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11 May 26

What Malaysian Companies Need to Prepare Before a GHG Verification

Takeaways Malaysia’s National Sustainability Reporting Framework (NSRF) is accelerating expectations for credible and verifiable greenhouse gas (GHG) disclosures Organisations reporting under IFRS S2 must strengthen carbon data management, governance, and internal controls ISO 14064-1 provides an internationally recognised framework for GHG accounting and verification readiness GHG verification increasingly require traceable…
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14 Apr 26

How to Implement ISO 14064 for Verification in Malaysia: A Practical Guide for Companies

Takeaways ISO 14064-1 provides a globally recognised framework to validate GHG claims, essential for meeting the National Sustainability Reporting Framework (NSRF). Success begins with establishing clear organisational and operational boundaries, ensuring all relevant emission sources (Scope 1, 2, and 3) are accurately identified. The process shifts from simple data collection…
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