National Sustainability Reporting Framework
The development of the National Sustainability Reporting Framework (NSRF) is spearheaded by the Advisory Committee on Sustainability Reporting (ACSR). The ACSR was formed in May 2023 with the endorsement of the Ministry of Finance to assess the use and application of the standards issued by the International Sustainability Standards Board (ISSB), specifically International Financial Reporting Standards (IFRS) S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1), and IFRS S2 Climate-related Disclosures (IFRS S2), collectively referred to as the ISSB Standards, and a sustainability assurance framework in Malaysia.

The ACSR is chaired by the SC, with members comprising representatives from the Audit Oversight Board, Bank Negara Malaysia, the Companies Commission of Malaysia, Bursa Malaysia Berhad, and the Financial Reporting Foundation.

The development of the NSRF is intended to:

  1. Improve the availability of reliable, comparable and decision-useful information on material sustainability risks and opportunities of companies through the use of the ISSB Standards as the baseline standard; 
  2. Enable the use of other complementary reporting frameworks for example the Global Reporting Initiative (GRI), to meet the information needs of different stakeholders; and 
  3. Support availability and flow of sustainability information across the supply chain.

This page contains information related to the ACSR and the development of the NSRF. For inquiries, please email the Secretariat of the ACSR at [email protected].

about the SC
The Securities Commission Malaysia (SC) was established on 1 March 1993 under the Securities Commission Act 1993 (SCA). We are a self-funded statutory body entrusted with the responsibility to regulate and develop the Malaysian capital market.

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General Email: [email protected]
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