Communicate sustainability strategies and achievements to build lasting value
Sustainability reporting
Beyond compliance, great reporting is a catalyst for sustainable growth and shared success.
The global momentum toward harmonising sustainability reporting is accelerating—Malaysia is right at the forefront of this transformation. As regulatory frameworks evolve, businesses are empowered to deliver clearer, more comprehensive sustainability-related financial information that truly resonates with stakeholders.
Customers, regulators and investors are embracing sustainability reporting as a vital lens into a company’s holistic performance; driving transparency, trust and long-term value.
Increased value
High quality sustainability reporting enhances value
Competitive advantage
On top of risks and opportunities, sustainability reporting can provide a competitive advantage to companies
Build trust
Clear, meaningful reporting improves confidence towards a company
Greater transparency
Stakeholders demand information that is meaningful to them
Here’s how we can help
Transparency and accountability are the cornerstones of resilient, future-ready organisations. We empower organisations to embrace this new paradigm, delivering tailored sustainability reporting services designed to turn complexity into clarity and ambition into action.
Together, we’ll shape the future of responsible business.
- Reporting strategy/roadmap
- Materiality assessment
- Disclosure advisory
- Climate scenario analysis
- Risk management
- Procedure and manual development
- Data and analytics
Reporting strategy/roadmap
Identify operational improvements and move your reporting practices beyond compliance to drive future-focused analysis and strategies.
Materiality assessment
Identify the material matters that are important to your organisation and stakeholders, including sustainability risks and opportunities associated with each.
Disclosure advisory
Conduct a review of your current reporting against industry best practices and the IFRS Sustainability Disclosure Standards through a gap assessment to develop actionable recommendations for enhanced disclosure.
Climate scenario analysis
Perform qualitative and quantitative climate analysis, including establishing climate impact pathways and determining climate scenarios to support your organisation’s long-term resilience and sustainability.
Risk management
Assess and integrate sustainability-related risks into your Risk Register and Enterprise Risk Management framework.
Procedure and manual development
Develop Standard Operating Procedures (SOPs) and a Sustainability Reporting Manual that streamlinestreamlines your organisation’s sustainability reporting processes.
Data and analytics
Recommend technological solutions to enhance your sustainability reporting process.
Regulations driving global sustainability reporting
Regulations driving sustainability reporting in Malaysia
Case studies: Sustainability reporting advisory
Major healthcare services provider
Challenge:
The client was seeking to enhance their sustainability disclosure by aligning with global reporting standards, including the Global Reporting Initiative (GRI) standards, the Task Force on Climate-related Financial Disclosures (TCFD) recommendations and Bursa Malaysia’s enhanced reporting requirements. The client was also seeking to establish their Scope 1, 2 and 3 greenhouse gas (GHG) baseline emissions.
Solutions:
Performed a gap assessment of the client’s sustainability practices and disclosures against the GRI standards, TCFD recommendations and Bursa Malaysia’s Sustainability Reporting Guide (3rd edition).
Engaged with internal stakeholders, conducting epartmental interviews with key data providers to understand sustainability initiatives and challenges, which helped to enhance the client’s sustainability performance disclosures.
Conducted departmental interviews to determine the scope, boundaries and data availability fort calculating Scope 1, 2 and 3 GHG baseline emissions.
Supported the client in data collection and calculation of their GHG baseline emissions, and conducteding a capacity-building workshop to upskill the client on identifying emission sources, accurately calculating GHG emissions and exploring strategic mitigation opportunities.
Results:
We developed a gap analysis and recommendations report to support the client in preparing their sustainability report over three reporting years. This included illustrative guidance and a GHG baseline inventory for the client to continuously monitor and report on their Scope 1, 2 and 3 emissions.
Regional conglomerate with businesses in plantation and real estate
Challenge:
The client was seeking to develop their inaugural sustainability report in line with the national reporting requirements for listed entities, as outlined in Bursa Malaysia’s Sustainability Reporting Guide (3rd edition). The reporting mechanism would also serve as a guiding point for identifying areas of improvement in their sustainability practices across the organisation, enabling them to adopt the necessary measures to enhance their sustainability journey and provide meaningful disclosures.
Solutions:
- Performed peer benchmarking across the two industries relevant to the client to identify best reporting practices and determine the basis of disclosure.
Conducted a briefing session with the client to understand their current sustainability initiatives and the overall goal of the management regarding sustainability.
Results:
We developed a recommendations report to support the client in preparing their sustainability report, providing illustrative guidance on adhering to Bursa Malaysia’s reporting requirements, including TCFD disclosure recommendations.
Comprehensive aviation services company
Challenge:
The client wanted to refine their existing material issues and their materiality validation process through a double material assessment, taking into account both financial materiality and impact materiality.
Solutions:
- Identified sustainability risks and opportunities relevant to the organisation.
Conducted materiality assessment on shortlisted sustainability risks and opportunities and validated the prioritised list of material issues and their risks and opportunities with senior management.
Identified relevant metrics for measurement based on key priorities and material issues.
Results:
We developed key metrics for the client’s most significant material matters, evaluating them from both financial and impact materiality perspectives. We also established the methodology for impact quantification, defining key impact pathways.
Plantation arm of a Malaysian conglomerate
Challenge:
The client was seeking to enhance their climate risk assessment by quantifying the financial impact of physical risks that are material to their business. The client was also looking to identify gaps in their reporting against IFRS S1 and S2 requirements and obtain recommendations for necessary enhancements.
Solutions:
- Conducted quantitative financial scenario modelling.
Performed gap analysis against IFRS Sustainability Disclosure Standards.
Conducted briefing sessions to deepen the client’s understanding of various sustainability topics including greenhouse gas (GHG) emissions, carbon credits, internal carbon pricing, human rights and climate disclosures.
Results:
We developed a methodology and conducted scenario modelling to determine the financial impact of the most material physical climate risks to the client’s upstream and downstream business. We also provided recommendations to align their sustainability reporting with the IFRS Sustainability Disclosure Standards.
Regional telecommunication company
Challenge:
The client requested an assessment of their sustainability reporting manual to ensure that key definitions are consistently applied across all their operating companies. This includes checking significant assumptions and measurement methods against Bursa Malaysia’s Common Indicators. Additionally, they also sought to improve their sustainability reporting processes and controls (SOPs), including the data sources used in their Sustainability Report, which was prepared in line with Bursa Malaysia’s Listing Requirements.
Solutions:
- Conducted a review of the sustainability reporting manual.
Conducted a review of the SOP for Bursa Malaysia’s Common Indicators.
Result:
We provided high-level recommendations to address the gaps identified in the disclosure of measurement methodologies for each common indicator in the client’s SOPs for Bursa Malaysia’s Common Indicators.
Global plantation company
Challenge:
The client’s need was to enhance their net zero strategy with a Science Based Targets initiative (SBTi)-aligned response plan, which included land-based nature-based solutions (NbS). They also sought to align their existing GHG emissions inventory with the GHG Protocol Land Sector and Removals Guidance.
Solutions:
- Conducted a GHG baseline and inventory gap analysis.
- Reviewed existing emissions reduction pathways and targets.
- Conducted a review to identify potential NbS opportunities within the client’s landbank.
Results:
We produced a report detailing key findings and recommendations to align the client’s GHG baseline with the GHG Protocol, along with an SBTi response plan for future emissions reduction initiatives. Additionally, we developed an internal calculator for Scopes 1, 2 and 3 emissions and conducted an initial assessment and prioritisation of identified NbS projects.
Case studies: Climate risk management and scenario analysis
Top tier commercial bank in Malaysia
Challenge:
The client was seeking support to develop a sustainability roadmap in responding to the requirements of Malaysia Code of Corporate Governance (MCCG), including the consideration of the principles from Bank Negara Malaysia (BNM)’s Climate Change and Principle-based Taxonomy (CCPT), and recommendations by the Task Force on Climate-related Financial Disclosures (TCFD)
Solution:
- Conducted readiness assessment against the applicable standards and guidelines and provided recommendations
Performed qualitative scenario analysis on climate risks and opportunities
Identified key activities/initiatives required to implement the detailed recommendations
Developed implementation roadmap over the short, medium and long term
Supported the capacity building for first line of defence
Results:
The sustainability roadmap (including qualitative scenario analysis report) provided was used by the client to support the integration of sustainability into their strategy over the short, medium and long term.
National Development Bank
Challenge:
The client was seeking guidance and implementation assistance in responding to the requirements of Bank Negara Malaysia (BNM)’s Policy Document on climate risk management and scenario analysis (CRMSA).
Solution:
- Conducted readiness assessment against CRMSA requirements
Developed detailed and thematic recommendations
Identified and prioritised key activities and tasks based on the recommendations
Socialised findings with management and formulated implementation plan
Performed desktop research and peer benchmarking against local and international development banks
Organised focus group discussions with management to obtain their feedback and refine as necessary
Results:
Developed gap analysis and implementation plan on CRMSA report to respond to the requirements of BNM which includes illustrative guidance to implement the recommendations.
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