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Malaysia Mandates Sustainability Reporting
1 Oct
Summary
- Malaysia is transitioning to mandatory sustainability reporting.
- The NSRF framework aligns with ISSB standards.
- Phased assurance requirements will be implemented soon.

Malaysia is enacting a significant shift in corporate sustainability disclosure. The National Sustainability Reporting Framework (NSRF) is guiding firms from voluntary reporting toward mandatory, ISSB-aligned disclosures. This transition will also incorporate phased assurance requirements, expected to be implemented in the coming years.
This move is part of a broader global trend towards standardized and regulated sustainability reporting. By adopting ISSB standards, Malaysia aims to improve the comparability and reliability of environmental, social, and governance (ESG) information provided by its companies.