On 17 September 2026, the Advisory Committee on Sustainability Reporting (ACSR) announced a one-year deferral of Malaysia's mandatory reasonable assurance requirement for Scope 1 and Scope 2 GHG emissions under the National Sustainability Reporting Framework (NSRF).
For Group 1 entities, the requirement will now apply to annual reporting periods beginning on or after 1 January 2028, followed by Group 2 in 2029 and Group 3 in 2030. The additional year is intended to give organisations more time to strengthen their reporting processes, controls and data quality.
Why Preparation Matters
A credible GHG inventory is an important foundation for reliable sustainability reporting and future assurance.
ISO 14064-1 provides a structured framework for quantifying and reporting organisational GHG emissions and removals, including establishing boundaries, identifying emission sources and managing GHG data. ISO 14064-3 provides specific requirements for the verification and validation of GHG statements.
These standards are not a substitute for the NSRF assurance requirement. Under the latest ACSR announcement, ISSA 5000 is the designated recognised assurance standard for independent sustainability assurance under the NSRF. ISO 14064 can nevertheless provide a strong technical foundation for organisations preparing their GHG information for future assurance.
Building the Right People
A robust GHG system also depends on competent personnel who can manage emissions data, apply appropriate methodologies, maintain supporting evidence and work with assurance or verification providers.
Training and personnel certification under ISO/IEC 17024, where applicable, can help organisations develop and demonstrate internal competence rather than relying entirely on external support.
How BEST ISO Can Help
For Organisations
- ISO 14064-1 Implementation Support — Establishing GHG boundaries, emission sources, data processes and documentation.
- GHG Verification Readiness — Preparing GHG statements, records and controls for independent verification and future sustainability assurance.
For Professionals
- GHG Training & Personnel Certification — Developing practical competence in GHG quantification and verification through appropriate training and certification programmes.
What Organisations Can Do Now
- Start preparing early — use 2026–2027 to strengthen GHG data and internal controls.
- Build a structured GHG inventory — consider ISO 14064-1 as a recognised framework for GHG quantification and reporting.
- Develop internal competence — train relevant personnel and consider appropriate certification pathways.
- Monitor ACSR guidance — further guidance on sustainability assurance will be issued as Malaysia progresses towards mandatory assurance.
The deadline has moved, but the preparation should not.
Read the official ACSR announcement on the Securities Commission Malaysia website.