Navigating Scope 3 Reporting in Malaysia: A Comprehensive Guide for SMEs on ESG Compliance

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 […]
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How Carbon Credit Strategies Support Net Zero Goals and Business Competitiveness

The call for climate action is louder than ever—and businesses are under growing pressure to act. From shifting regulations to ESG-driven investor demands, carbon emissions are no longer just an environmental issue—they’re a strategic one. While reducing emissions at the source is essential, many organisations face practical limitations in achieving this immediately. That’s where carbon […]
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Malaysia Introduces ESG Tax Deduction Rules 2025: Key Insights for Businesses

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 […]
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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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Oxford and AICPA & CIMA Highlight ESG Shift as Sustainability Reporting Demands Cross-Functional Involvement

Oxford University’s Saïd Business School, in collaboration with AICPA & CIMA, has launched a new sustainability reporting course specifically tailored for finance and accounting professionals — signalling a global shift in how organisations must approach ESG (Environmental, Social, and Governance) responsibilities. Traditionally, sustainability efforts were led solely by ESG or CSR departments. Today, with ESG-related […]
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Beginner’s Guide to Product Carbon Footprint

Have you ever wondered how much impact the things we buy have on the environment? One way to understand this is by looking at the Product Carbon Footprint, or PCF for short. Don’t worry if you haven’t heard of it before — this article will explain what PCF is, why it matters, and how businesses […]
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Better Together: Four Strategies to Align Board, CEO, and Executive ESG Perspectives

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 […]
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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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How the Circular Economy Can Solve the Global Waste Crisis

The world is grappling with an unprecedented waste crisis. Municipal solid waste generation has skyrocketed from 1.3 billion tonnes in 2012 to over 2.3 billion tonnes in 2023, and it is projected to reach a staggering 3.8 billion tonnes annually by 2050. This growth is driven by urbanisation, industrialisation, and increasing consumption, particularly in developing […]
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Malaysia Introduces CCUS Bill to Enhance Sustainability Amid Mixed Reactions

Malaysia has introduced the Carbon Capture, Utilisation, and Storage (CCUS) Bill 2025 to regulate carbon capture, utilisation, and storage activities, aiming to reduce greenhouse gas emissions and align with international climate commitments. The bill establishes a comprehensive framework, including the creation of a regulatory agency, mandatory registration and permitting, monitoring protocols, and a licensing system […]
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