Tax and the regulatory environment
The current regulatory environment
Green Building Index (GBI)
A green rating tool developed for buildings in Malaysia, with tax incentives applicable to certified buildings
Carbon and tax considerations
Tax implications are associated with the acquisition, holding, disposal and utilisation of carbon
Environmental incentives
A range of tax incentives has been introduced to promote a low-carbon economy
Here’s how we can help
Assess your current global exposure to environmental taxes and regulations, manage associated risks and optimise your tax position from a sustainability perspective, and proactively engage with regional policymakers
Gain a clear understanding of your sustainability compliance obligations and take advantage of subsidies, grants, taxes and other incentives, develop strategies to optimise the effects of carbon, climate change and resource scarcity on your tax position, and prepare for future policy developments
Define your tax department’s role in supporting your sustainability strategy, ensuring that your sustainability investments are evaluated on an after-tax basis, with available incentives factored into your financial returns
Enhance your corporate reputation directly through sustainability-focused initiatives and indirectly through your Total Tax Contribution
Explore related case studies
- Local financial industry association and local regulator
- Government body
- Malaysian conglomerate
Local financial industry association and local regulator
Challenge: The client sought our expertise to develop a Green Technology Financing Report for a closed-door conference that was jointly organised with the local financial regulator.
Solution: We prepared a report documenting the overview of the green technology sectors in Malaysia and four other countries. We conducted extensive research on the size of the green technology market, trend analysis, key players, growth simulation programmes and a high-level analysis of financial institutions supporting the green industry.
Results: The final report integrated our research findings from the comparative analysis of other countries, our notes and observations from the conference, as well as feedback from the client and their appointed green technology specialist.
Government body
Challenge: The client sought to understand the landscape of current incentives for the adoption of green technology in the local manufacturing sector, as well as actions needed to attract further green technology investments in the sector.
Solution: We conducted interviews and focus group discussions with key stakeholders from various private and public organisations. We ran an online survey to gather additional insights, targeting up to 1,000 companies within the manufacturing sector. The consolidated findings were used to develop the recommendations in the final report.
Results: The final report outlined immediate and long-term recommendations, including enablers, policies, incentives and frameworks that the client can use to promote green technology investments in Malaysia’s manufacturing sector.
Malaysian conglomerate
Challenge: The client wanted to incorporate internal carbon pricing (ICP) into their business units. They needed to understand the feasibility and the risks and opportunities involved.
Solution: We assisted the client in developing their ICP mechanism. We conducted research and benchmarking of global carbon pricing mechanisms, such as carbon taxes, Emission Trading Schemes and ICP models. This enabled us to develop an ICP methodology aligned with the client’s current GHG emissions data and decarbonisation strategies.
Results: As part of the project, we proposed a realistic carbon price, considering industry benchmarks and regulatory requirements, including IFRS S1 and S2 disclosures. We also delivered an ICP tracking tool and upskilled the client's internal teams on the benefits of ICP and available grants and incentives.
