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Malaysia's National Sustainability Reporting Framework (NSRF) Consulting and Reporting
Future-proof your organisation with Malaysia’s new sustainability reporting framework
The National Sustainability Reporting Framework (NSRF) marks a defining step in Malaysia’s sustainability journey. Developed by the Securities Commission Malaysia, it aligns corporate reporting with global best practices through IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures) introduced by the International Sustainability Standards Board (ISSB). By embracing the NSRF, organisations can strengthen governance, build investor trust, and position themselves at the forefront of responsible and transparent business leadership.
We help organisations bridge the gap between sustainability ambition and regulatory compliance. Our NSRF consulting services empower businesses to understand the requirements, develop robust reporting systems, and create long-term value through credible, investor-grade sustainability disclosures.
Why the NSRF Matters
The NSRF is designed to elevate Malaysia’s corporate reporting landscape by embedding sustainability into governance, strategy, and financial decision-making. Beyond compliance, it positions companies to compete globally and attract sustainable finance. Key benefits include:
- Global alignment
Malaysia joins over 20 jurisdictions that have adopted ISSB-based standards, representing more than half of global GDP. This positions Malaysian businesses on par with international best practices. - Investor and market confidence
The NSRF enhances transparency by linking sustainability disclosures with financial reporting. This improves the quality of information for investors, regulators, and stakeholders. - Structured transition timeline
The NSRF provides a phased implementation plan with transition reliefs to help companies adapt progressively. However, early preparation remains critical to avoid reporting delays. - Strategic value creation
Beyond compliance, the NSRF challenges leadership teams to integrate sustainability into corporate governance, risk management, and strategic decision-making.
Our NSRF Consulting Services
BBC translates complex NSRF requirements into clear, actionable steps. Our structured, outcome-driven consulting model ensures your organisation is prepared, compliant, and positioned for long-term value creation.
NSRF Gap and Readiness Assessment
We assess your current sustainability governance, data systems, and disclosures against the NSRF and IFRS S1 & S2 standards. This identifies where your organisation stands and what actions are needed to close the gaps.
Outcome: A comprehensive gap assessment report and actionable roadmap to guide your next steps.
NSRF Capacity Building
IFRS-aligned sustainability reporting success depends on people who truly understand it. Our NSRF Implementation Training Series equips your teams with the knowledge and practical skills to manage NSRF reporting, data collection, implementation, and assurance processes effectively.
Outcome: Skilled, confident internal teams capable of sustaining long-term ESG excellence.
Sustainability Reporting and Framework Development
We help organisations prepare investor-grade Sustainability Reports or Integrated Reports that align with the IFRS S1 and S2, and Bursa Malaysia’s reporting requirements. Our consultants develop structured reporting frameworks tailored to your organisation’s context, ensuring consistency in governance, data, and disclosures.
Outcome: A credible reporting framework aligned with NSRF and IFRS S1 & S2 standards.
Double Materiality Assessment and Stakeholder Engagement
We facilitate structured workshops and stakeholder engagements to identify issues that matter most to your business and its stakeholders. We address both financial materiality (how sustainability affects your performance) and impact materiality (how your operations affect people and the planet).
Outcome: A focused materiality matrix that directs strategy, disclosure, and resource allocation.
Scope 1, 2, & 3 GHG Emissions Accounting and Management
Accurate data is the foundation of credible reporting. We help you design and implement systems to collect, manage, and verify sustainability and carbon. This includes Scope 1, 2, & 3 GHG emissions reporting and establishing data governance processes for assurance readiness.
Outcome: Reliable, traceable, and audit-ready sustainability data architecture.
ESG and GHG Reporting Software
Leverage digital tools and data automation to streamline sustainability and carbon reporting. Our ESG and GHG reporting software helps centralise data, improve traceability, and generate IFRS-S1 & S2 aligned disclosures efficiently.
Outcome: A technology-enabled reporting system that enhances accuracy, transparency, and compliance readiness.
Target Setting and Climate-related Scenario Analysis
We assist you in setting science-based sustainability targets and conducting climate-related scenario analyses to assess resilience under different climate futures. This process helps identify risks, inform decision-making, and strengthen climate strategy.
Outcome: Achievable, measurable targets that future-proof your business.
Sustainability and Business Value Creation
We help organisations integrate sustainability into business strategy in line with NSRF and IFRS S1 & S2 requirements. By aligning ESG priorities with financial and operational goals, we enable measurable value creation that enhances performance, resilience, and investor confidence.
Outcome: A unified sustainability strategy that aligns with NSRF and IFRS S1 & S2 standards, driving business growth through stronger governance, efficiency, and trust.
We customise each service to suit your organisation’s unique needs and reporting maturity. Contact our experts to discover how we can help you achieve practical outcomes and measurable results through a tailored NSRF implementation approach.
Begin Your NSRF Journey
Download the C-Suite Guide to Malaysia’s National Sustainability Reporting Framework (NSRF)
Developed by BBC’s ESG and sustainability consultants, this practical roadmap guide helps leaders understand, plan and apply the NSRF effectively. It provides a clear roadmap to strengthen governance, enhance reporting and create business value.
Discover our NSRF Implementation Training Series
Equip your team with the skills to implement the NSRF effectively. Our NSRF Implementation Training Series covers IFRS S1 and S2, data architecture, materiality assessment and disclosure development, customised to your organisation’s needs.
Other Resources
Our Insights on NSRF
