Double Materiality Assessment in Malaysia: How Companies Can Assess ESG Impacts, Risks and Financial Implications

Takeaways Double materiality assessment helps companies identify ESG matters from both impact and financial perspectives. The financial perspective is critical because sustainability-related risks and opportunities can affect revenue, costs, assets, financing, operations and long-term business resilience. Malaysian companies preparing for NSRF, IFRS S1 and IFRS S2 should strengthen their materiality process by involving finance, risk, […]
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Sustainability Risk and Opportunity Assessment in Malaysia: How Companies Can Prepare for IFRS S1 and NSRF Reporting

Takeaways Sustainability risk and opportunity assessment helps Malaysian companies identify ESG matters that may affect strategy, financial performance, resilience, and reporting readiness. IFRS S1 and NSRF require companies to connect sustainability-related risks and opportunities with governance, strategy, risk management, metrics, targets, and business prospects. Companies should assess both risks and opportunities, including climate-related physical risks, […]
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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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ESG and NSRF Readiness for Malaysian Public Listed Companies: Where Should You Start?

Takeaways A sustainability report is only credible when it is supported by proper ESG governance, reliable data, clear processes and accountability. NSRF readiness requires companies to connect sustainability matters with governance, strategy, risk management, metrics, targets and climate-related disclosures. Existing sustainability reports should be reviewed to assess whether they are aligned with NSRF, IFRS S1 […]
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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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How Carbon Credit Projects Make Money: Revenue and Financing Models

Takeaways Carbon credit projects generate revenue primarily through the creation and sale of verified carbon credits. Developers can secure upfront funding through offtake agreements, carbon-backed financing, and investment partnerships. Carbon exchanges, brokers, traders, lenders, and investors all play important roles in the carbon market ecosystem. Technology providers have created additional business opportunities beyond direct carbon […]
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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 and physical climate risks. Delayed […]
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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 data, documented methodologies, and cross-functional […]
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Preparing for Sustainability Reporting Assurance in Malaysia

Takeaways Sustainability reporting assurance is emerging as a critical component of Malaysia’s ESG landscape under the National Sustainability Reporting Framework (NSRF) Alignment with International Sustainability Standards Board (ISSB) standards, particularly IFRS S1 and S2, is essential for assurance readiness Robust governance, internal controls, and data integrity are foundational to credible ESG disclosures Assurance enhances stakeholder […]
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Carbon Credits vs Carbon Tax in Malaysia: What Businesses Need to Know

Takeaways Malaysia’s carbon tax in 2026 will introduce a direct cost on emissions, significantly impacting energy-intensive industries and reshaping operational cost structures Carbon credits complement, not replace, carbon tax, enabling businesses to offset residual emissions and strengthen ESG and net zero strategies Accurate and auditable GHG data (ISO 14064) is essential to manage carbon exposure, […]
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