Sustainability Reporting Masterclass

• Importance of reporting in the context of sustainability
• Objectives, scope, and key features
• Benefits and use of reporting
• Reporting essentials and mechanics

Understanding the National Sustainability Reporting Framework’s (NSRF) Rationale, Objectives and Impact

•  The rationale of NSRF
  • Meeting information needs of investors
  • Mechanism to address climate crisis
  • Strengthening Malaysia’s attractiveness as an investment destination
• Scope of the NSRF and implementation plan
• Understanding IFRS (S1 & S2), GRI and SASB
• Alignment with the Principles of Maqasid Al-Shariah

• Transition from Bursa’s reporting requirements to ISSB standards
• Sustainability Reporting under Bursa’s Listing Requirements, its rationale and the extent of disclosure
• What’s the actual value of information on sustainability to stakeholders?
• Sustainability Reporting Guide and its supplementary 6 Reporting Toolkits
• Statement of Assurance – ensuring comprehensive internal/external assurance in sustainability disclosures
• Key challenges for a more meaningful disclosure to stakeholders

• Materiality assessment: Identifying and prioritising key sustainability issues
• Understanding the structure and content of
  • IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information
  • IFRS S2 – Climate-related Disclosures

• Case analysis: Data collection, validation, and assurance challenges

• Data sources for reporting indicators: Types of documents and departments/divisions involved

Practical Application: Step-by-step guide on how to calculate, measure and interpret common sustainability matters (eg:. GHG emissions, energy, water, waste management, etc.)

Case Study: Use of renewable energy and green technology for Triple Win impact – Efficiency, cost savings and environmental stewardship