As sustainability reporting continues to gain momentum globally, the Companies Commission of Malaysia (SSM) has proposed significant amendments to the Companies Act 2016 to strengthen sustainability reporting and assurance requirements in Malaysia.
In this article, we provide an overview of SSM’s Consultative Document on the Proposed Amendments to the Malaysia Sustainability Reporting & Assurance framework, including the reporting thresholds, implementation timeline, assurance requirements, and the potential impact on non-listed companies and accounting firms.
Businesses are encouraged to understand these upcoming requirements early and begin preparing for the transition towards enhanced sustainability disclosures and governance.
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