How Ready is Your Organisation for Malaysia's National Sustainability Reporting Framework (NSRF)?
Step 1 of 9
11% Completed
Part 1 • Organisational Profile
1. Organisation Type / Listing Status
Main Market Listed IssuerMain Board listed on Bursa Malaysia (Tier 1 mandatory reporting phase)
ACE Market Listed IssuerACE Market listed on Bursa Malaysia (Tier 2 reporting timeline)
Non-Listed CompanyUnlisted enterprise or private limited company (Sdn Bhd)
Subsidiary of a Listed Entity / Parent GroupOperating subsidiary required to report ESG & climate data up to group parent
Other Organisation StructureState agency, non-profit, joint venture, or alternative corporate structure
2. Annual Revenue Size
RM 2 Billion or AboveLarge cap / Tier 1 reporting entity (Immediate NSRF application window)
RM 500 Million to Below RM 2 BillionMid cap / Tier 2 reporting entity (Phase 2 NSRF rollout window)
Below RM 500 MillionSmall cap or SME reporting entity
Not Sure / ConfidentialRevenue tier to be verified internally
3. Primary Industry
Part 2 • Section A: Governance & Implementation
1. Has your Board or senior management been assigned clear oversight responsibility for sustainability and climate-related matters?
EstablishedBoard sustainability committee is active with documented Terms of Reference (TOR) and regular quarterly reporting
In ProgressBoard oversight exists informally or is merged into general risk reviews without formal TOR or dedicated cadence
Not StartedNo dedicated board committee, charter, or executive management mandate has been established yet
Not Sure / Under ReviewInternal confirmation required regarding board oversight and reporting structure
2. Does your organisation have a documented NSRF implementation plan or roadmap?
This may include responsibilities, key milestones, data requirements, reporting activities and assurance preparation.
EstablishedMulti-year NSRF roadmap active with clear reporting milestones, team responsibilities, and resource allocations
In ProgressImplementation roadmap drafted, but key milestones, resource commitments, or team roles are incomplete
Not StartedNo formal NSRF implementation roadmap or transition plan has been developed yet
Not Sure / Under ReviewInternal confirmation required regarding roadmap status and timeline planning
Part 2 • Section B: IFRS S2 Climate Readiness
3. Has your organisation identified its key climate-related risks and opportunities?
Includes physical risks (flooding, heat) and transition risks (regulation, carbon costs, technology).
EstablishedComprehensive physical (flooding/heat) and transition (carbon tax/regulation) climate risk assessment completed
In ProgressHigh-level qualitative risk list identified, but detailed risk scoring or financial mapping is incomplete
Not StartedNo structured process established to identify physical or transition climate risks
Not Sure / Under ReviewInternal confirmation required regarding climate risk mapping
4. Has your organisation assessed how climate-related risks and opportunities could affect its business model, strategy or operations?
EstablishedClimate risks explicitly integrated into business model, product design, supply chain, and CapEx decisions
In ProgressStrategic discussions held, but operational integration across divisions remains partial or informal
Not StartedClimate risks managed completely separate from core business strategy and operational planning
Not Sure / Under ReviewInternal confirmation required regarding strategic integration
5. Has your organisation assessed how material climate-related risks and opportunities could affect financial performance, financial position or cash flows?
EstablishedFinancial impact of climate risks quantified and reflected in asset valuations, CapEx budgets, and cash flow models
In ProgressHigh-level qualitative financial assessment conducted, but numerical integration into financial statements is pending
Not StartedNo evaluation performed on how climate risks affect financial statements, asset impairment, or cash flows
Not Sure / Under ReviewInternal confirmation required regarding financial impact quantification
6. Has your organisation started, or completed, climate scenario analysis to test whether its strategy remains resilient under different climate-related futures?
EstablishedQuantitative 1.5°C vs 2°C+ climate scenario modeling completed and strategic resilience verified
In ProgressQualitative scenario exploration initiated or planned for implementation within the next 12 months
Not StartedNo climate scenario analysis conducted or currently planned
Not Sure / Under ReviewInternal confirmation required regarding scenario analysis modeling
Part 2 • Section C: GHG & Data Readiness
7. Has your organisation defined its operational boundary and calculated Scope 1 and Scope 2 GHG emissions?
EstablishedCalculated using GHG Protocol standards with primary utility data covering 100% of operational facilities
In ProgressCalculated for key operating facilities, but estimates/gaps remain for smaller locations or operations
Not StartedNo formal Scope 1 or Scope 2 GHG emissions baseline calculated yet
Not Sure / Under ReviewInternal confirmation required regarding GHG inventory status
8. Are your GHG data sources, calculation methods, emission factors, responsible owners and supporting records documented?
EstablishedFull GHG accounting manual active with documented data sources, calculation methods, emission factors, and audit trails
In ProgressGHG data collected on spreadsheets, but formal SOPs, emission factor controls, or audit trails are incomplete
Not StartedNo documented GHG data sources, calculation methodologies, or audit trails exist
Not Sure / Under ReviewInternal confirmation required regarding GHG data documentation
9. Has your organisation identified relevant Scope 3 emission categories and started planning how value-chain data will be collected?
EstablishedMaterial Scope 3 categories mapped and calculated using primary supplier & activity data
In ProgressScope 3 screening completed using industry averages or spend-based estimation methods
Not StartedNo Scope 3 category identification, supplier data collection, or accounting conducted
Not Sure / Under ReviewInternal confirmation required regarding Scope 3 value chain accounting
Part 2 • Section D: IFRS S1 Sustainability Readiness
10. Has your organisation identified sustainability-related risks and opportunities beyond climate that could affect future cash flows, access to finance or cost of capital?
Examples: workforce, supply chain, resource use, pollution, biodiversity, product responsibility or community.
EstablishedMaterial non-climate ESG risks (labor, water, waste, community) identified, prioritized, and linked to capital access strategies
In ProgressQualitative ESG assessment conducted for select topics, but comprehensive IFRS S1 risk mapping is pending
Not StartedNo formal identification process conducted for broader sustainability-related risks
Not Sure / Under ReviewInternal confirmation required regarding broader ESG risk mapping
11. Are sustainability and climate-related risks integrated into enterprise risk management, strategic planning or significant business decision-making?
EstablishedClimate and sustainability risks fully embedded into corporate ERM matrix with defined risk thresholds and escalation pathways
In ProgressStandalone ESG risk register exists, but integration into core corporate ERM framework is partial
Not StartedClimate & sustainability risks are managed informally outside the corporate ERM framework
Not Sure / Under ReviewInternal confirmation required regarding ERM integration
Part 2 • Section E: Reporting, Controls & Assurance
12. Has your organisation assessed the readiness of its sustainability information for external assurance or independent review?
EstablishedInternal sustainability data controls audited and pre-assurance review completed for independent verification
In ProgressInternal checks performed, but formal pre-assurance audit or data verification readiness is pending
Not StartedSustainability data collection is manual without formal internal controls or assurance prep
Not Sure / Under ReviewInternal confirmation required regarding assurance readiness
Part 3 • Implementation Priorities
13. What are your organisation's three biggest NSRF preparation challenges?
Select up to 3 challenges.
14. Which types of support would be most valuable to your organisation?
Select up to 3 support areas.
Part 4 • Unlock Your Result
Your Preliminary NSRF Readiness Result is Ready
Enter your details to receive your tailored result, including your readiness indicator, priority gaps and suggested next steps.
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Building Capability (64%)
High Confidence
BBC NSRF Readiness Breakdown
0%
Readiness
Developing
NSRF Index Score
Governance & Implementation (Q1–Q2)
0%
IFRS S2 Climate Readiness (Q3–Q6)
0%
GHG & Data Readiness (Q7–Q9)
0%
IFRS S1 Sustainability Readiness (Q10–Q11)
0%
Controls & External Assurance (Q12)
0%
NSRF Applicability & Regulatory Timeline Guidance
Likely Group 1 (Main Market Listed ≥ RM2B)
Top Priority Implementation Gaps
Recommended Action Milestones
| Implementation Area | Key Action Milestone | Target Timeline |
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DISCUSS YOUR NSRF READINESS WITH BBC
Book a FREE 30-minute one-to-one consultation at IGEM 2026 (7-9 October 2026) to discuss:
- Your priority NSRF implementation gaps
- Practical actions for governance, climate risk, GHG data and reporting controls
- The most suitable next step for your organisation
Explore Bernard Business Consulting's NSRF support services: https://bernardbc.com/nsrf/
This assessment provides an indicative, self-reported view of selected NSRF implementation foundations, based on information available at the time of report generation: .
It does not constitute legal, regulatory, financial, audit or assurance advice. It also does not determine NSRF applicability or confirm compliance with the NSRF, IFRS S1 or IFRS S2.
For more information about our NSRF reporting and consulting services, visit bernardbc.com/nsrf.