What does the NSRF do?
Malaysia’s National Sustainability Reporting Framework uses IFRS S1 and IFRS S2 as baseline sustainability disclosure standards for entities within scope. It takes a phased approach. Confirm company classification, the applicable reporting period and available reliefs using current SC guidance and relevant regulatory requirements.
Reporting deadlines are not assurance deadlines
Preparing sustainability disclosures and obtaining independent assurance are different activities. A change to assurance timing should not be treated as permission to delay the underlying reporting work. Listed-company requirements and the position of non-listed entities should be checked against effective instruments.
What changed in September 2026?
On 17 September 2026, the SC announced that mandatory reasonable assurance on Scope 1 and Scope 2 GHG disclosures for Group 1 would apply to annual reporting periods beginning on or after 1 January 2028. The announcement moved Group 2 and Group 3 to 2029 and 2030 respectively. These are assurance commencement periods, not submission dates.
Use the preparation time well
Assign data owners, document inventory boundaries, retain evidence and test internal review controls. Report preparation support does not replace an independent assurance engagement. Agree the assurance scope and independence requirements with a suitably qualified provider.
Check the current source before acting
This explainer was checked on 30 October 2026. It is a starting point for discussion, not a determination of your company’s obligations. Use the SC NSRF hub and the September announcement, and confirm entity-specific application with your company secretary or relevant adviser.
Sources & further reading
Securities Commission Malaysia — NSRF ↗
Capital Markets Malaysia — SEDG ↗
SC — assurance timetable, 17 September 2026 ↗
Official sources checked 30 October 2026. General educational content; confirm entity-specific requirements with a relevant adviser. No personal practitioner credentials or technical review are claimed.