Malaysia’s Advisory Committee on Sustainability Reporting (ACSR), chaired by the Securities Commission Malaysia, has deferred mandatory reasonable assurance over Scope 1 and Scope 2 GHG emissions disclosures for Group 1 entities under the National Sustainability Reporting Framework.
The September 17, 2026 announcement moves commencement to annual reporting periods beginning on or after January 1, 2028, from January 1, 2027. Groups 2 and 3 are accordingly delayed one year, to 2029 and 2030.
Why Was the Timeline Extended?
A review by the Minority Shareholders Watch Group (MSWG) and Climate Governance Malaysia (CGM) of the first 91 Group 1 listed issuers reporting under IFRS Sustainability Disclosure Standards identified disclosure-quality improvements needed.
What Requirements Continue?
Under the Main Market and ACE Market Listing Requirements, issuers must still state whether disclosures received internal review by internal auditors or independent assurance by a sustainability assurance provider.
Independent assurance must use ISSA 5000; ISAE 3000 (Revised) and ISO standards are no longer recommended.
What Happens Next?
ACSR will issue a Sustainability Assurance Guide and communicate remaining framework proposals in due course. The policy document is available through the SC’s NSRF policy documents page. Securities Commission Malaysia
What Does This Mean for Reporting Teams?
The additional preparation time creates an opportunity to strengthen the processes behind emissions disclosures.
For reporting teams, practical priorities include documenting calculations, clarifying data ownership, linking evidence to reported figures, resolving inconsistencies, and maintaining review and approval records. These activities help teams explain how disclosures were prepared and checked.
How EcoActive Supports Reporting Preparation
EcoActive Disclosure Management Software is an AI-native disclosure management platform with Agentic AI capabilities. It connects sustainability data, disclosures, supporting evidence, reviews, and approvals within a governed reporting process.
Native AI supports analysis and insights, while Agentic AI supports workflow actions and repeatable reporting activities across validation and review. Interpretation and final approval remain under human control. ecoactivetech.com
For teams preparing for emissions assurance, this connected approach supports traceability between reported information, supporting documentation, and review decisions.
Explore EcoActive ESG Reporting Software to learn more.
