Securities Commission Malaysia (SC)‘s Advisory Committee on Sustainability Reporting (ACSR) has on Tuesday issued the Illustrative Sustainability Reports (ISRs) based on the ISSB Standards, to support sustainability disclosures under the National Sustainability Reporting Framework (NSRF).

SC said in a statement that there are two ISRs, prepared for the plantation and construction sectors.

Their aim is to provide companies with illustrative references when applying the IFRS S1 and IFRS S2 requirements in their sustainability disclosures.

The release is part of Policy, Assumptions, Calculators, Education (PACE), an ACSR initiative providing guidance and capacity-building for sustainability reporting.

The ISRs were prepared with an industry focus to reflect a practical ISSB-aligned report.

In developing the ISRs, the ACSR engaged industry players to understand the practical challenges in navigating the reporting requirements.

“The ISRs offer timely guidance and provide detailed examples to help companies prepare their sustainability
reports aligned with the ISSB Standards,” the SC Chairman and ACSR Chair Mohammad Faiz Azmi said.

Other PACE initiatives include the NSRF Preparers Program (NPP).

The NPP was rolled out in collaboration with the Securities Industry Development Corporation (SIDC), the SC’s training arm.

The first session was conducted on 15 July 2025, with further sessions scheduled throughout the year.

It includes modules on sustainability reporting in accordance with the Illustrative Sustainability Reports, Scope 3 GHG emissions calculation and reporting, and climate
related scenario analysis.

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