THE Advisory Committee on Sustainability Reporting (ACSR) has released its first set of Illustrative Sustainability Reports (ISRs) to guide Malaysian companies in applying the International Sustainability Standards Board’s (ISSB) reporting framework, marking a key step in implementing the country’s National Sustainability Reporting Framework (NSRF).
The reports, issued today, serve as practical templates for the plantation and construction sectors and are aligned with the ISSB’s IFRS S1 and S2 standards, covering general sustainability and climate-related disclosures respectively.
Prepared under the ACSR’s PACE (Policy, Assumptions, Calculators, Education) initiative, the reports aim to build capacity and offer clarity to companies navigating new and complex reporting requirements.
The ACSR engaged with industry players during development to reflect real-world reporting conditions.
“These illustrative reports offer timely guidance and provide detailed examples to help companies prepare their sustainability reports aligned with the ISSB Standards,” said ACSR Chair and Securities Commission Malaysia Chairman, Datuk Mohammad Faiz Azmi.
The ISSB standards have already been adopted in over 30 jurisdictions, forming the basis for a global baseline in sustainability disclosures for capital markets.
The ISRs are accompanied by a capacity-building programme, the NSRF Preparers Programme (NPP), launched in July 2025 in collaboration with the Securities Industry Development Corporation (SIDC).
The programme includes modules on Scope 3 emissions reporting, climate scenario analysis, and application of the ISRs.
The ISRs are now publicly accessible via the Securities Commission Malaysia’s website at [www.sc.com.my/nsrf/resources](http://www.sc.com.my/nsrf/resources). - October 2, 2025
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