Insights & Perspectives
Regulatory analysis, practical frameworks and original research from our advisory team.
ESG ReportingThe difference is not whether numbers appear on the page. It is whether a conclusion can be traced back to evidence, a method and stated assumptions. A poorly supported number can be weaker than a careful description.
ESG ReportingSustainability data used to complete the report. Increasingly it feeds targets, scenario analysis, financial effects and assurance, which changes when the information behind the report needs to be ready.
GHG EmissionsA computer bought in Malaysia may contain components made in several other countries. A factor for the purchasing country can describe the economy that bought it without representing the one that made it. Part 4 of the GHG emissions series.
GHG EmissionsA supplier’s own emission factor is more specific than an industry average. Whether it is more accurate depends on the boundary, completeness and consistency of the data behind it. Part 3 of the GHG emissions series.
GHG EmissionsEvery calculation in a Scope 3 inventory can be correct and the inventory still overstated, when the same activity reaches it through the ledger and through its own data. Part 2 of the GHG emissions series.
GHG EmissionsSpend-based Scope 3 reads like a single multiplication. Before it can mean anything, the expenditure has to be reconciled with the currency, the price year and the sector the factor was actually built for. Part 1 of the GHG emissions series.
GHG EmissionsBoards tend to read a restated emissions figure as an admission that the last one was wrong. Far more often it means the data, the emission factors and the methodology behind the inventory have improved. Part 5 of the GHG emissions series.
ESG ReportingUnder IFRS S1 it is no longer enough to know which sustainability topics matter. Companies also need to explain how those topics could affect financial position, performance and cash flows.
ESG ReportingSustainability reporting no longer asks only which topics matter. It asks what they are likely to cost, and that is a question the sustainability team cannot answer alone.
ESG ReportingMalaysia's NSRF phases IFRS S1 and S2 in over three years, reaching full adoption in 2029. But much of what the standards require has to be built through business processes long before it can be reported.
AIRating agencies and benchmarking platforms increasingly use AI to read, interpret and analyse ESG disclosures, assessing compliance and comparing performance across companies.
RegulationFrom the 2006 Bursa Malaysia CSR Framework to the FTSE4Good Index and today's ISSB standards, Malaysia's ESG reporting landscape has matured significantly.
ESG ReportingWith Bursa Malaysia mandating climate-related disclosures, understanding the ISSB standards is no longer optional for listed issuers.