Malaysia is at a turning point in its sustainability journey. To achieve its goal of net-zero greenhouse gas emissions by 2050, the government will introduce the country’s first carbon tax in 2026. This policy is more than an environmental measure—it represents a major shift in the way businesses in Malaysia will operate, trade, and compete […]

As Malaysia targets net-zero emissions by 2050, small and medium-sized enterprises (SMEs) face mounting pressure to align their operations with the country’s ambitious sustainability goals. A crucial component of this shift is the requirement for companies to disclose Scope 3 emissions by 2027. This mandate, part of the National Sustainability Reporting Framework (NSRF), is reshaping […]

In line with Malaysia’s continued efforts to drive sustainable economic development, the Federal Government has gazetted the Income Tax (Deduction for Expenditure in Relation to Environmental Preservation, Social and Governance) Rules 2025 [P.U. (A) 193]. This regulatory development provides targeted tax deductions to incentivise ESG (Environmental, Social and Governance) initiatives undertaken by businesses. The introduction […]

ESG has evolved into a boardroom and operational priority. Once considered a ‘nice-to-have’, environmental, social, and governance (ESG) considerations are now central to business strategy, investment decisions, and regulatory compliance. As global capital increasingly flows towards ESG-aligned companies, regulators and markets are responding with rigorous disclosure standards. In Malaysia, initiatives from Bursa Malaysia and broader […]