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Bursa Malaysia has always advocated sustainability as key to business success today. A holistic approach to business management, incorporating economic, environmental, social and governance considerations alongside financial ones, will serve as a sound business model that supports business continuity and long term value creation for stakeholders and society at large.

Sustainability Reporting Guide and Toolkits

Sustainability Reporting Guide and Toolkits

Sustainability Reporting Guide

Sustainability Reporting Image

Bursa Malaysia has developed a Sustainability Reporting Guide (the “Guide”) . It is aimed at assisting listed issuers in improving their sustainability-related disclosures to meet the evolving information needs of various stakeholders (e.g. investors, customers, regulators). It is designed to provide listed issuers with information on, among others:

  • Why is sustainability important? - In this section, the Guide explores the compelling reasons for organisations to embrace sustainability and highlights various improvements bound to occur following effective integration of sustainability into businesses. It underlines the fact that sustainability makes good business sense.
  • How to embed sustainability into organisations? - Embedding sustainability does not have a one-size-fits-all approach but organisations can adhere to certain basic principles and elements to be on the right track. Materiality is at the heart of it, strongly supported by good stakeholder engagement and robust reporting of sustainability performance.
  • What to disclose under the Listing Requirements? - This section provides listed issuers with detailed guidance on how to report in accordance with sustainability-related Listing Requirements. This is done through example disclosures and better practice recommendations.
  • Selecting themes and indicators - Sustainability reporting is where organisations disclose their approach to sustainability to their stakeholders. Disclosure of information of themes and indicators should be based on the listed issuer’s material sustainability matters.

To download a copy of the Sustainability Reporting Guide, please click below:

Sustainability Reporting Guide
1.582MB (PDF)

Sustainability Toolkits

Sustainability Toolkit Image

The Sustainability Toolkits support the Sustainability Reporting Guide and have been designed to provide more detailed guidance on some of the steps that listed issuers can take to embed sustainability into their organisation and meet their disclosure obligations.

1. Governance

  • The purpose of this Toolkit is to provide further guidance to listed issuers on how to establish a governance structure in relation to EES risks and opportunities.The Toolkit provides insights into the way the management of sustainability may be governed and organised within an organisation.
  • To download a copy of this Toolkit, please click here.

2. Materiality Assessment

  • The purpose of this toolkit is to provide guidance to listed issuers on how to determine material EES risks and opportunities. The toolkit guides the issuer through the process of applying materiality. Materiality is defined slightly differently by many organisations, and in this case we have aligned the definition with the GRI G4 approach. Throughout the Guide and Toolkits sustainability matters are considered material if they: “(a) reflect the group’s significant economic, environmental and social impacts; or (b)substantively influence the assessment and decisions of stakeholders."
  • To download a copy of this Toolkit, please click here.

3. Materiality Matrix

  • To supplement the materiality toolkit, a materiality matrix template is available here for listed issuers to use in their materiality assessment.
  • To download a copy of this Matrix, please click here.

4. Stakeholder Engagement

  • Stakeholder engagement is a key step in identifying material sustainability matters, as well as being a critical contribution to an organisation’s sustainability performance and success. Companies that fail to engage their stakeholders can adversely impact their ability to protect existing revenues or expose themselves to unnecessary costs.
  • To download a copy of this Toolkit, please click here.

5. Stakeholder Prioritisation Matrix

  • To assist listed issuers in the process of stakeholder engagement, a template for stakeholder prioritisation is available here.

6. Themes and Indicators

  • The purpose of this toolkit is to assist listed issuers in understanding and determining the most appropriate method to collect, manage and report on the indicators and performance related to their material sustainability matters.
  • To download a copy of this Toolkit, please click here.