Bursa Malaysia / NSRF
Bursa Malaysia Main/ACE Market Listing Requirements — National Sustainability Reporting Framework
Sujet : publication ESG · Niveau : bourse
Aujourd’hui
IFRS S1/S2 mandatory: Main Market ≥RM2bn from FY2025, other Main Market from FY2026, ACE Market from FY2027.
Résumé
Le cadre malaisien NSRF reprend IFRS S1/S2. Bursa les a rendues obligatoires : grands émetteurs du Main Market (capitalisation de plus de 2 Md RM) dès 2025, autres en 2026, ACE Market et grandes sociétés non cotées en 2027. Des allègements (climat d'abord, scope 3) s'appliquent.
Qui est concerné
- Chiffre d’affaires
- Large non-listed: revenue ≥RM2bn (from 2027)
- Effectif
- non précisé
- Cotée en bourse
- cotées et non cotées
- Secteurs
- All sectors
- Activités déclencheuses
- Main or ACE Market listing
- Market cap ≥RM2bn: first phase
- Non-listed with revenue ≥RM2bn
- Portée hors territoire
- Non
Scope 3 due after a 2-year relief (Group 1 from FY2027); value-chain data requests then reach overseas suppliers.
- Exemples
- Malaysian glove maker sourcing Chinese inputs
- Main Market electronics firm (E&E)
- Palm oil group listed on Bursa
Ce que la loi exige
- Prepare the Sustainability Statement under IFRS S1 and S2 per phase
- Report 3 years of rolling metrics in Bursa's prescribed format
- Report Scope 3 after the 2-year relief (Group 1 from FY2027)
- Obtain reasonable assurance on Scope 1-2 (Group 1 from FY2028, ISSA 5000)
Sanctions
Bursa may reprimand, fine, suspend or delist issuers and fine directors; e.g. Serba Dinamik directors fined RM350k-RM1.4m (Dec 2023).
Ce que cela change pour un fournisseur en Chine
Group 1 issuers report Scope 3 from FY2027. Chinese suppliers to Malaysian E&E and manufacturing groups should expect carbon data requests from 2026-27.
Preuves attendues
- Scope 1-2 GHG inventory
- Energy consumption data
- Climate risk information for key sites
Niveaux : Tier 1