Malaysia Bursa Malaysia Sustainability Reporting Requirements

ENFORCEMENT TIMELINE

Enacted 2016 (amended 2025)

Enforcement: Enacted 2016 (amended 2025)

Overview

This is a disclosure requirement operated by Bursa Malaysia under its listing rules. It requires listed companies to report on ESG information, greenhouse gas emissions, and climate risk management as part of sustainability reporting.

Enforcement Timeline

2016: First version of the disclosure framework took effect.

2023–2025: Phased application schedule for climate-related (TCFD-aligned) disclosure obligations.

Business Impact

- Establishing ESG disclosure systems

- Climate risk management

- Investor engagement

- Establishing information collection systems across group companies