THE EQUILIBRIUM JOURNAL / EXECUTIVE BRIEFING
The National Sustainability Reporting Framework links local reporting to international disclosure standards.
1–30 September 2024
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What happened
24 September 2024 · Malaysia
NSRF introduces an ISSB-based approach
Framework launched
Malaysia introduced the National Sustainability Reporting Framework, using IFRS S1 and S2 as its baseline. The approach includes phased implementation and transition reliefs. The date is corroborated by PwC’s contemporaneous October briefing; the SC’s framework page provides the official materials and implementation detail.
Source: Securities Commission Malaysia · National Sustainability Reporting Framework ↗
25 September 2024 · European Union
First AI Pact pledges
Voluntary initiative
The Commission announced the first signatories to the AI Pact, a voluntary initiative encouraging preparation for AI governance, system inventories and literacy. Signing a pledge is not the same as regulatory certification.
Source: European Commission · AI Pact, historical milestones ↗
The Malaysian lens
Our interpretation for Malaysian boards: disclosure and AI governance both require an evidence trail behind public commitments. A supplier may receive data requests from a reporting customer even where the supplier’s own reporting timetable differs.
QUESTION TO ASK
Which sustainability figures can be traced to a responsible owner, calculation method and retained evidence?
Watch / next step
Determine the reporting group and applicable phase before setting a deadline. Launch-date reference: PwC, 4 October 2024, linked in the source notes.
Further source notes
Sources checked on 20 September 2026. Official sources are preferred; news reports are identified as such. Maintained source pages may contain later updates. Check the enacted text, applicable jurisdiction and current position before acting. General information, not legal advice.
