With Malaysia’s National Sustainability Reporting Framework (NSRF) taking effect, the 2025 sustainability reports released by large public-listed companies mark the first year of climate-related disclosures aligned with IFRS S2 standards, reflecting a broader shift towards more investor-focused sustainability reporting.
In this interview, Koh Ree Nie, Head of Sustainability Reporting and Assurance at KPMG in Malaysia, shared that many organizations are still in the early stages of strengthening their climate reporting practices, particularly in linking sustainability matters to financial performance and long-term business planning. She also highlighted growing investor expectations for clearer disclosures around climate risks, transition strategies, and how companies are strengthening resilience in a lower-carbon economy.
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