https://www.orennow.com/blog/bursa-malaysia-sustainability-reporting-guide

Bursa Malaysia amended its Main Market and ACE Market Listing Requirements to require sustainability reporting aligned with IFRS S1 and S2. Group 1 issuers (market cap above RM2 billion) began reporting for financial years ending on or after 31 December 2025. Group 2 follows for FY ending on or after 31 December 2026. This playbook covers what the enhanced Bursa Malaysia Sustainability Framework requires, what the sustainability amendments to the Bursa Malaysia listing requirements change, and how to submit through the CSI platform.