Sustainability Reporting (GRI and Bursa)
Sustainability reporting in Malaysia stopped being a narrative exercise when Bursa aligned its listing requirements with the National Sustainability Reporting Framework and brought IFRS S1 and S2 in as the baseline standards. Reports now need comparative quantitative data, a defensible materiality process, and governance disclosure that describes what the board actually does. This programme covers the requirement set and then works on the part most teams find hardest: getting reliable numbers out of the business in time to report them.
Programme Agenda
The Reporting Landscape
How Bursa listing requirements, the National Sustainability Reporting Framework, IFRS S1 and S2, and GRI relate to each other. What is mandatory for your entity, what is voluntary, and where the frameworks overlap so one data set serves several.
Scope and Timing
The phased implementation by issuer group, which annual periods are captured, and the comparative data expectation. Working backwards from a reporting deadline to when measurement has to start.
Materiality That Withstands Challenge
Identifying sustainability matters, stakeholder engagement, and the assessment process behind a materiality matrix. Why the matrix itself is the least important output, and what an assurance provider will ask about the process.
Governance and Strategy Disclosure
Describing board oversight, management responsibility and how sustainability considerations enter strategy and capital allocation. Writing this without either overstating maturity or admitting nothing happens.
Climate Disclosure Under IFRS S2
Physical and transition risk, scenario considerations, and the emissions disclosure expectation. What a first-year climate disclosure can reasonably contain and how to signal a build-up over subsequent years.
Indicators and Data Collection
The common sustainability matters and their indicators. Building a data collection process across sites and functions, defining each metric once, and closing the gap between what is measured and what must be reported.
Data Quality and Assurance Readiness
Source documentation, calculation methodology, estimation and its disclosure, internal review, and the audit trail an assurance engagement examines. Preparing for limited assurance before it is required.
Writing the Report
Structure, length, and the balance between narrative and data. Reporting a target that was missed, presenting restated figures, and the review process before publication. Participants draft and critique sections.
Learning Outcomes:
Map which reporting requirements apply to your entity and on what timeline
Run a materiality assessment whose process survives assurance questioning
Draft governance and strategy disclosures that are accurate and useful
Prepare a first climate-related disclosure and plan its development
Define indicators once and collect them consistently across the business
Build the documentation and audit trail an assurance provider will need
Write a report that handles missed targets and restatements credibly
Duration: 2 Days (16 Hours)
Training Hours: 9:00 AM to 5:00 PM
Level: All levels
Training Mode: Physical, Online, or Hybrid
HRD Corp SBL-KHAS Claimable
Certificate of Completion included
Frequently Asked Questions
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