If you are a Main Market public listed company (PLC) in Malaysia with a market capitalisation below RM2 billion, you are classified as a Group 2 company under Bursa Malaysia's National Sustainability Reporting Framework (NSRF). Your first IFRS S1/S2-compliant sustainability report must cover the financial year beginning 1 January 2026 — and one of the most important steps in preparing that report is understanding what you are required to disclose. Central to Bursa Malaysia's

The clock is ticking for Group 2 public listed companies (PLCs) in Malaysia. Under Bursa Malaysia's National Sustainability Reporting Framework (NSRF), if your company is listed on the Main Market with a market capitalisation below RM2 billion, your first IFRS S1/S2-compliant sustainability report must cover the financial year beginning 1 January 2026 — to be published in 2027. That may sound like you have time. But sustainability reporting under IFRS standards is not a box-t

Climate change is no longer just an environmental issue. For Malaysian public listed companies, it is now a financial reporting obligation. Under Bursa Malaysia's National Sustainability Reporting Framework, Group 2 PLCs must comply with IFRS S2 — the climate-specific sustainability standard — starting from the financial year beginning 1 January 2026. What Is IFRS S2? IFRS S2 (Climate-related Disclosures) is the companion standard to IFRS S1. While IFRS S1 covers general sust

For many Malaysian public listed companies, the term "IFRS S1" is still unfamiliar territory. Yet from 1 January 2026, all Group 2 Main Market PLCs must prepare their sustainability reports in full compliance with IFRS S1. This post breaks down exactly what IFRS S1 requires and what your company must start doing now. What Is IFRS S1? IFRS S1, formally known as IFRS Sustainability Disclosure Standard 1 (General Requirements for Disclosure of Sustainability-related Financial In

As Group 2 public listed companies (PLCs) in Malaysia prepare for their first IFRS S1/S2-compliant sustainability reports covering FY2026, one thing is clear: the companies that struggle most are not the ones that lacked resources — they are the ones that made avoidable mistakes. At Brandford Consulting, we have worked with companies across various stages of their ESG reporting journey. We see the same errors come up time and again. Here are five of the most costly mistakes —

In December 2024, Bursa Malaysia adopted the National Sustainability Reporting Framework (NSRF), requiring all Main Market-listed companies to report under IFRS S1 (General Sustainability Disclosures) and IFRS S2 (Climate-Related Disclosures). This is the most significant overhaul of ESG reporting requirements in Malaysia's history. The Three-Group Phased Timeline: Group 1 (market cap above RM2 billion) reports from FY2025. Group 2 (market cap below RM2 billion) reports from

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