ESG & NSRF
Sustainability Reporting Training
The National Sustainability Reporting Framework, launched by the Securities Commission Malaysia in September 2024, mandates IFRS S1 and IFRS S2 as the baseline reporting standard. From financial years starting on or after 1 January 2026, all remaining Main Market issuers and large non-listed companies are drawn into mandatory climate-first reporting. This programme prepares finance, sustainability and board audiences for what's coming.
The Reporting Bar Is Moving in 2026
Set by the Securities Commission
The NSRF was launched by the Securities Commission Malaysia in September 2024 as the country's baseline sustainability reporting standard.
2026 Brings the Remaining Issuers In
From FY2026, all remaining Main Market issuers below RM2 billion market cap must begin climate-first reporting — plus large non-listed companies.
A Transition Plan Becomes Mandatory
A basic transition plan is required from the FY ending on or after 31 December 2026, with Scope 3 disclosure deferrable by one year.
Two Audiences, One Programme
A practitioner track for finance and sustainability staff, and a board-briefing angle for directors who need oversight-level understanding.
Two audiences, one programme — practitioners building the disclosures and directors overseeing them:
By the end of the programme, participants will be able to:
- Explain the NSRF/IFRS S1/S2 baseline and the 2026 mandate expansion.
- Run a materiality assessment and a Scope 1/2/3 carbon accounting first pass.
- Draft the core components of a basic transition plan for board review.
One Programme, Two Depths of Detail
Finance and sustainability staff need to build the actual disclosures. Board members need enough to ask the right questions and sign off with confidence. We run both audiences through the same core material at two different depths.
Hands-On Disclosure Building
Finance and sustainability staff work through materiality assessment, carbon accounting and disclosure drafting in detail.
Oversight-Level Understanding
A condensed session equips directors to interpret NSRF disclosures and challenge assumptions at board level.
One Consistent Framework
Both tracks reference the same NSRF/IFRS S1/S2 baseline, so practitioner and board conversations stay aligned.
Built Around the 2026 Deadline
Content is sequenced around the 2026 reporting expansion and the 31 December 2026 transition-plan requirement.
Interactive Curriculum Exploration
Click on any module to preview its targeted topics and learning outcomes.
The National Sustainability Reporting Framework (NSRF)
How the NSRF, launched by the Securities Commission Malaysia in September 2024, mandates IFRS S1 and IFRS S2 as the baseline sustainability reporting standard, and who it applies to from 2026.
Targeted Training Competencies
2-Day Programme Agenda
Moving from the NSRF baseline to a working materiality assessment, carbon accounting first pass and a draft transition plan.
NSRF & IFRS S1/S2 Baseline
What the National Sustainability Reporting Framework requires, who it applies to, and the 2026 mandate expanding it to remaining Main Market issuers and large non-listed companies.
Materiality Assessment Workshop
A practical session identifying which sustainability topics are financially material for your organisation's specific disclosures.
Climate Risk Fundamentals
Physical and transition climate risk categories, and how they translate into IFRS S2 disclosure requirements.
Carbon Accounting Introduction
Scope 1, 2 and 3 emissions accounting basics, including the one-year deferral available for full Scope 3 disclosure.
Building a Transition Plan
Drafting the basic transition plan due from the financial year ending on or after 31 December 2026.
Board Briefing & Reporting Cadence
Translating the technical work into a concise briefing for board members and investor relations.
HRD Corp Claiming & Delivery Options
Recommended
HRD Corp SBL-Khas
100% levy deduction when your training plan is pre-approved through e-TRiS. No cash outlay required.
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Customisable
In-House / Group
Delivered on-site at your premises, with practitioner and board-briefing tracks scheduled to suit your teams.
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Open Enrolment
Public Session
Join a scheduled public cohort alongside participants from other Malaysian organisations.
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Frequently Asked Questions
Getting your reporting ready ahead of the 2026 mandate?
We deliver ESG & NSRF reporting training as an in-house or public programme, fully claimable against your HRD Corp balance.