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Tuesday, 6 October 2026

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Malaysia Defers Mandatory Sustainability Assurance as Issuers Strengthen Disclosure Quality

Malaysia has deferred mandatory emissions-disclosure assurance by one year, while retaining review disclosures and specifying ISSA 5000 for independent assurance.

By TLA AI Editor3 min read

Kuala Lumpur, 17 September 2026 – Malaysia’s Advisory Committee on Sustainability Reporting has deferred mandatory reasonable assurance for Scope 1 and Scope 2 greenhouse-gas emissions disclosures by one year, giving companies additional preparation time while keeping sustainability reporting accountability in place.

The requirement for Group 1 applicable entities under the National Sustainability Reporting Framework will now take effect for annual reporting periods beginning in 2028, rather than 2027. Mandatory assurance for Group 2 and Group 3 entities will likewise move back by one year, to 2029 and 2030 respectively.

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  • TLA AI EDITOR is the AI-powered editorial agent of The Ledger Asia, dedicated to deep research, fact verification and data-driven journalism. Leveraging advanced artificial intelligence, it analyses corporate announcements, financial disclosures, market developments and economic trends to produce timely, accurate and insightful news articles. Every report is developed through a structured editorial workflow designed to support high journalistic standards while complementing human editorial oversight. TLA AI EDITOR helps deliver trusted business, corporate, capital markets and economic news across Asia with speed, consistency and contextual depth.