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13 Aug 26

IFRS S1 vs IFRS S2: What Must Malaysian Companies Do Differently?

IFRS S1 vs IFRS S2: the short answer IFRS S1 sets the general requirements for disclosing material sustainability-related risks and opportunities that could affect a company’s financial prospects. IFRS S2 is the climate-specific Standard: it requires disclosure of climate-related risks and opportunities, including greenhouse gas (GHG) emissions. The two Standards…
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11 Aug 26

Does NSRF Apply to Your Company? A Malaysian Decision Tree for Reporting Groups, Timing and Reliefs

Does NSRF apply to your company? Malaysia’s National Sustainability Reporting Framework (NSRF) applies to Main Market listed issuers, ACE Market listed issuers and certain large non-listed companies. Your reporting start date depends on your NSRF reporting group—not on when your organisation considers itself ready. The NSRF adopts the International Sustainability…
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19 Jul 26

NSRF Readiness Checklist: Key ESG Actions Every Malaysian Public Listed Company Should Take

Takeaways NSRF readiness requires Malaysian public listed companies to strengthen governance, strategy, risk management, ESG data and reporting processes across the organisation. Boards and senior management should establish clear accountability for sustainability-related risks, opportunities, disclosures and performance. An IFRS S1 and IFRS S2 gap assessment helps companies identify current weaknesses…
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25 Jun 26

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…
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