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29 Jul 26

How to Write a Sustainability Report for Climate Risk Scenario Analysis Under IFRS S2

Takeaways IFRS S2 requires companies to use climate-related scenario analysis to inform their assessment of business and strategic resilience. The sustainability report should clearly explain the scenarios, time horizons, scope, assumptions and methodology applied. Climate scenario findings should be connected to material physical risks, transition risks, opportunities and potential financial…
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25 Jun 26

Climate Risk and Opportunity Assessment in Malaysia: A Practical Guide to Qualitative Climate Scenario Analysis under IFRS S2

Takeaways Climate risk and opportunity assessment helps Malaysian companies understand how climate-related matters may affect strategy, operations, financial performance and resilience. Qualitative climate scenario analysis is a practical starting point for organisations preparing for IFRS S2 and NSRF reporting without advanced climate modelling capabilities. Companies should assess physical climate risks,…
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28 May 26

Preparing for Climate-Related Financial Disclosures in Malaysia: A Practical Guide for Businesses

Takeaways Climate-related financial disclosures are becoming increasingly important under Malaysia’s National Sustainability Reporting Framework (NSRF) and IFRS S1 & S2 requirements. Businesses need stronger governance, climate data management, and risk assessment processes to meet growing investor and regulatory expectations. Climate risk scenario analysis helps organisations assess resilience against transition risks…
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