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Over the past two decades, sustainability reporting has been largely voluntary.  KPMG’s surveys of sustainability reporting have offered meaningful insights on how to improve levels of disclosure for business leaders, sustainability professionals, and company boards.

This year, the 12th edition of the KPMG Survey of Sustainability Reporting 2022 provides analysis of the sustainability and Environment, Social and Governance (ESG) reports from 5,800 companies across 58 countries and jurisdictions including Malaysia – making it the most extensive survey analysis in the series to date.

The publication reflects on the current state of reporting and overarching business strategies that can enable companies to meet increasing regulatory expectations. It also acts as a guide for those preparing their own organization’s sustainability report, and supports investors, asset managers and ratings agencies who now factor sustainability or ESG information into their corporate performance and risk assessments.

Find out how Malaysian companies performed compared to their international peers:


Survey of Sustainability Reporting

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Key Malaysia insights

  • One of the seven Asia Pacific countries, territories and jurisdictions that have sustainability reporting rates higher than 90 percent (at 99 percent), with Japan (100 percent), Singapore (100 percent), South Korea (99 percent), Thailand (97 percent), Taiwan (94 percent) and Pakistan (91 percent) being the other six.
  • Where the Global Reporting Initiative (GRI) or Sustainability Accounting Standards Board (SASB) usage is lower, the data indicates a greater adoption of country stock exchange guidelines. Malaysia ranks second globally and leads the ASPAC region in reporting against the country’s respective stock exchange guidelines (95 percent).
  • Leads the top 10 countries by percentage of N100 companies (the top 100 companies in each country/jurisdiction analyzed) that include sustainability information in annual financial reports.

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