Malaysia’s NSRF: A Game-Changer for Corporate Sustainability
Sustainability reporting in Malaysia is entering a new era. The National Sustainability Reporting Framework (NSRF) launched on 24 September 2024 by the Securities Commission Malaysia, represents a pivotal step in elevating corporate sustainability reporting.
Designed to provide consistent, comparable and reliable disclosures, the NSRF adopts the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board (ISSB), specifically IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures (collectively referred to as the "ISSB Standards"), as the baseline sustainability disclosure standards for the following companies and timelines in Malaysia.
Key Dates & Timeline:
2025
Large Main Market issuers (market cap ≥ RM2B)
2026
Other Main Market issuers
2027
ACE Market issuers and large non-listed companies (annual revenue ≥ RM2B for two consecutive years)
Your NSRF Roadmap: Focus Areas & Tools for Success
Why Climate Focus Matters
The NSRF prioritises climate-related disclosures to support Malaysia’s net-zero goals. Transparent, high-quality data on climate risks and opportunities will help businesses build resilience and investor confidence.
Your Compliance Toolkit: PACE
To simplify compliance, the NSRF has introduced PACE — Policy, Assumptions, Calculators, Education. This toolkit empowers businesses to report accurately and confidently. BoardRoom’s Sustainability Services & Advisory team can help you integrate these tools seamlessly into your ESG reporting framework and sustainability management system.
Streamline Reporting with Bursa’s CSI Platform
Bursa Malaysia’s Centralised Sustainability Intelligence (CSI) platform aligns with IFRS S1 & S2, making reporting easier and more impactful. As a Bursa partner, BoardRoom provides expert guidance to help you leverage this platform for compliance and strategic advantage.
As sustainability disclosure becomes mandatory, companies must adapt to this new regulatory landscape and understand how sustainability intersects with financial performance to create more impact. Effective sustainability reporting reveals material risks and opportunities that drive long-term value creation and investor confidence.
Compliance doesn’t have to be complicated. With BoardRoom’s Sustainability experts, you can transform sustainability reporting from a regulatory obligation into a strategic advantage.
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