Following the launch of the National Sustainability Reporting Framework (NSRF) in Malaysia, Malaysian stock exchange said it is reviewing listing requirements in tandem with the framework.
Bursa Malaysia Securities Berhad said in a statement on Tuesday that it has issued a consultation paper seeking public feedback on the proposed sustainability reporting enhancements to the Main Market and ACE Market Listing Requirements, in line with the envisioned adoption of the NSRF.
The NSRF was developed to, among others, address the use of the IFRS® Sustainability Disclosure Standards issued by the International Sustainability Standards, specifically the
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information,
and IFRS S2 Climate-related Disclosures, as the baseline sustainability disclosure standards for companies in Malaysia.
Accordingly, the exchange proposes to require a listed issuer to prepare its sustainability statement in accordance with the ISSB Standards, complemented by relevant existing
disclosures in the sustainability reporting framework introduced in September 2022.
The adoption of the ISSB Standards will be implemented in phases, complemented by appropriate relief measures to facilitate and ease compliance by listed issuers.
Separately, the exchange is also seeking feedback on two other areas of review to the listing requirements.
They relate to the mode of general meetings and the publication of the initial public offering adviser’s name in a listed issuer’s public documents for a specified period.
The proposed amendments are part of the exchange’s ongoing commitment to ensure that listed issuers embrace the rapidly evolving sustainability practices globally, and that the listing requirement remains fit for purpose in serving the changing needs of investors and stakeholders.
Bursa Malaysia is an exchange holding company incorporated in 1976 and listed in 2005. It has grown to be one of the largest bourses in ASEAN.
Today, Bursa Malaysia operates and regulates a multi-asset exchange, offering a comprehensive range of investment, capital raising, and exchange-related facilities.
MyDIGITAL, Bursa Malaysia team up to drive ESG innovations through digital transformation