Insights

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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Mindfulness for Sustainability: Driving Systemic Change in Organisation

Organisations today are navigating unprecedented disruption. From climate volatility and economic uncertainty to shifting employee values and rapid digitalisation, leaders face a perfect storm of transformation. Yet, amidst all this complexity, one powerful enabler is often overlooked: mindfulness. Once seen as a personal wellbeing tool, mindfulness is now emerging as a strategic leadership and organisational […]
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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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Case Study SDG 17: How Bernard Business Consulting Builds Strategic Partnerships for Sustainable Impact

Sustainable Development Goal 17 (SDG 17), “Partnerships for the Goals”, is the cornerstone of the 2030 Agenda for Sustainable Development. It seeks to strengthen global partnerships that mobilise and share knowledge, expertise, technology, and financial resources to support the achievement of all other SDGs. This goal emphasises the necessity of inclusive, cross-sector collaboration – between […]
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What EUDR Means for Malaysia’s Palm Oil Industry: 2025 Workshop Insights and Sustainable Solutions

On 8 April 2025, the “What EUDR Means for Malaysia’s Palm Oil Industry” workshop convened key stakeholders from Malaysia’s palm oil sector, bringing together industry leaders, policymakers, and sustainability experts at Equatorial Plaza, Kuala Lumpur. The event, co-organised by the Austria Embassy – Commercial Section and Bernard Business Consulting (BBC) addressed the implications of the […]
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