NSRF — IFRS S1 & S2
Malaysia's National Sustainability Reporting Framework phases ISSB-aligned reporting into Bursa-listed issuers. Scope 1 and Scope 2 emissions are required from each group's first reporting period; Scope 3 follows in the third year. Landlord common-area electricity is Scope 2 for the owner and Scope 3 for every tenant in the building.
Group 1 FY2025 · Group 2 FY2026 · Group 3 FY2027