ISSB Certification Pathway
ISSB in Malaysia
Malaysia has adopted the ISSB Standards through its National Sustainability Reporting Framework, with additional transition reliefs. Build practical expertise in the NSRF's phased approach and what it means for entities preparing to report.
Available with Professional Access
Applying Malaysia's ISSB Jurisdictional Adoption in Practice
Malaysia's phased adoption of IFRS S1 and S2 through the NSRF is reshaping sustainability reporting requirements, requiring practical skills to navigate its transition reliefs and regulatory timeline.
Why ISSB Jurisdictional Adoption in Malaysia Matters
Malaysia adopted the ISSB Standards through its National Sustainability Reporting Framework (NSRF), launched in September 2024 by the Advisory Committee on Sustainability Reporting (ACSR). The IFRS Foundation classifies Malaysia as adopting the standards "with limited transition," the only ASEAN jurisdiction so classified in its first cohort of jurisdictional profiles.
Understanding the NSRF's climate-first sequence, its phased entity groups, and how it interacts with Bursa Malaysia's existing requirements is essential for entities preparing to report.
Key drivers include:
â—† Mandatory reporting already underway for Group 1 entities, with full IFRS S1 and S2 application from FY2027
â—† A climate-first transition sequence layered on top of the ISSB Standards' own reliefs
â—† An assurance ambition targeting reasonable assurance on Scope 1 and 2 emissions from 2027
Malaysia's Adoption of the ISSB Standards Certification Pathway
This pathway provides a practical, expert-led examination of Malaysia's NSRF adoption model, covering its transition reliefs, phased entity groups, and the practical steps entities need to take to prepare.
It builds directly on the ISSB Professional course, applying that foundational knowledge to the Malaysian context using real-world examples, including Bursa Malaysia's established Sustainability Statement regime.
You will learn how to:
â—† Understand Malaysia's path to ISSB adoption and the key institutions involved
â—† Apply the NSRF's adoption model, including its climate-first sequence and additional transition reliefs
â—† Understand how existing Malaysian frameworks interact with the ISSB Standards
â—† Apply the NSRF's regulatory timeline and rising assurance requirements
Learning Outcomes
By completing this pathway, you will build a practical understanding of ISSB jurisdictional adoption in Malaysia and how to prepare Malaysian entities for reporting.
Malaysia's Path to Adoption
 ◆ Understand the timeline of Malaysia's ISSB adoption, from the NSRF's 2024 launch to Bursa Malaysia's listing requirement amendments
â—† Identify the key institutions involved, including the ACSR, SC, Bursa Malaysia, and BNM
â—† Understand why Malaysia adopted the ISSB Standards with additional transition reliefs
The NSRF Adoption Model and Existing Frameworks
â—† Understand the NSRF's climate-first sequence and Scope 3 relief
â—† Understand how existing frameworks, including Bursa's Sustainability Statement regime and BNM's climate risk expectations, interact with the ISSB Standards
â—† Identify how to map current disclosure obligations against ISSB requirements
Regulatory Timeline and Practical Preparation
â—† Understand the phased timeline across Group 1, Group 2, and Group 3 entities
â—† Understand the NSRF's rising assurance requirements and the PACE implementation support programme
â—† Apply practical steps for entities preparing to report, including sector-specific and value chain considerations
Certification Pathway Structure
Format Â
The ISSB Jurisdictional Adoption in Malaysia pathway is a follow-on module to the ISSB Certification Pathway. Topics covered include:
Topics covered include:
 Malaysia's path to ISSB adoption and key institutions involved
 The NSRF's adoption model and existing frameworks
 The regulatory timeline and rising assurance requirements
 Practical implications for entities preparing to report
Who This Is For
The ISSB Jurisdictional Adoption in Malaysia pathway is designed for professionals preparing Malaysian entities for sustainability reporting:
â—† Main Market and ACE Market listed issuers
â—† Large non-listed companies approaching Group 3 requirements
â—† Banks, insurers, and financial institutions regulated by BNM
â—† Sustainability, finance, and compliance professionals
â—† Internal and external auditors
â—† Suppliers and value chain partners of Malaysian reporters
Meet your Instructor
Orla Carolan is Head of Technical Training at the Sustainability Reporting Institute, responsible for developing and delivering training on reporting standards including CSRD (ESRS) and ISSB/IFRS Sustainability Reporting Standards (IFRS S1 & S2).
She also works freelance for the European Financial Reporting Advisory Group (EFRAG), contributing to the standard-setting process for ESRS and the recent simplification of standards following EU regulation changes.
A Chartered Certified Accountant (FCCA), Orla previously held senior roles in financial reporting and sustainability advisory at JPMorgan Hedge Fund Services and Grant Thornton Ireland.
Orla Carolan
Head of Technical Training, Sustainability Reporting Institute
Included with Professional Access
Get Professional Access today
€795 / per year
Professional Access includes:
- Access to this module
- Access to full ISSB certification path
- Access to all Sustainability Reporting Institute courses and certification paths
- Access to all expert-led sessions, interactive workshops and masterclasses
- Access to in-depth learning tools, resources and advanced templates
- Priority invitations and access to member-only networking events, discussions and peer groups
- Recognition and career-enhancing credentials
Frequently Asked Questions
Answers to common questions about ISSB jurisdictional adoption in Malaysia.
Is ISSB adoption mandatory in Malaysia?
Yes, for listed issuers on a phased basis. Group 1 entities began mandatory reporting for FY2025, Group 2 from FY2026, and Group 3, including large non-listed companies, from FY2027.
Do existing Malaysian frameworks still apply alongside the ISSB Standards?
Yes. Frameworks such as Bursa Malaysia's Sustainability Statement requirements and BNM's climate risk management expectations continue to apply alongside IFRS S1 and S2.
Has Malaysia created its own version of the ISSB Standards?
No. Malaysia applies IFRS S1 and IFRS S2 as issued by the ISSB through the NSRF, with no local amendments to the standards themselves, but with additional time-limited transition reliefs layered on top.
Is the content live or recorded?
The pathway is pre-recorded and available on demand, so you can complete it at your own pace.
What is the NSRF's climate-first approach?
It permits entities to disclose climate-related information under IFRS S2 only for their first reporting periods, before broader IFRS S1 sustainability disclosures become mandatory.
How can I access this certification pathway?
This pathway is available through Professional Access.
Access the ISSB in Malaysia Certification Pathway
Build a practical understanding of Malaysia's NSRF adoption model and how to prepare as transition reliefs phase out.
Available exclusively with Professional Access.
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