Why do companies report their emissions?

Many companies in Malaysia must report their emissions by law, through Bursa Malaysia's rules and the National Sustainability Reporting Framework (NSRF). Others report because their customers, investors or banks ask them to. Reporting also shows a company where its energy and money go.

Rules that require it

• Bursa Malaysia Listing Requirements: listed companies report Scope 1, Scope 2 and at least business travel and employee commuting in Scope 3.
• NSRF: listed companies, and non-listed companies with revenue of RM2 billion or more, phase in IFRS S1 and IFRS S2 from 2025 to 2027.
• Assurance: reasonable assurance of Scope 1 and Scope 2 starts in 2028 for the largest listed companies.

Climate reporting rules in Malaysia and worldwide has the details and dates.

Customers

Companies that report Scope 3 need data from their suppliers. If you supply a listed company or a multinational, expect questions about your emissions. Exporters of steel, aluminium, cement, fertilisers, electricity and hydrogen to the EU also need emissions data for their buyers under the EU Carbon Border Adjustment Mechanism (CBAM).

Investors and banks

Investors use IFRS S2 information to judge climate risk. Bank Negara Malaysia requires banks and other financial institutions to manage climate-related risks, including through scenario analysis. Banks also report the financed emissions of their loans. As a result, they may ask borrowers for emissions data.

Your own decisions

An inventory shows which sites and activities cause the most emissions. These are often the places where you spend the most on fuel and electricity. Without a measured starting point, you cannot set a target or show progress against it.

What to report

Start with what the rules require, then add what your customers ask for. A good report shows each scope separately, explains the methods, and compares with earlier years. Step 7: Report and verify lists the contents.

In Carbon GPT

Reports generates a GHG emissions report for the dates and facilities that you choose.

Sources

• Securities Commission Malaysia: National Sustainability Reporting Framework
• Securities Commission Malaysia: Mandatory sustainability assurance requirement to take effect in 2028 (17 September 2026)
• Bursa Malaysia: Main Market Listing Requirements
• Bank Negara Malaysia: Climate Risk Management and Scenario Analysis (March 2025)
• European Commission: Carbon Border Adjustment Mechanism
• GHG Protocol Corporate Standard, chapter 2