SC Malaysia Releases NSRF Board Guide: Boards Must Own Sustainability Reporting as a Governance Execution Discipline

The Securities Commission Malaysia released a National Sustainability Reporting Framework Board Guide providing boards with actionable steps on governance, sustainability data boundaries, financial impact assessments, and integration with enterprise risk management systems. SC Chairman Dato' Mohammad Faiz Azmi framed the NSRF not as a compliance tool but as a blueprint for embedding sustainability in corporate decision-making, with Group 2 Bursa Malaysia listed companies entering mandatory ISSB-aligned reporting in 2026. This directly raises the bar for board-level oversight of ESG execution and data integrity across Malaysia's mid-market listed sector.