The Advisory Committee on Sustainability Reporting (ACSR), established by the Securities Commission Malaysia (SC), has issued a consultation paper seeking public input on a proposed framework for sustainability assurance.

The framework sets out requirements for external assurance on sustainability disclosures by companies covered under the National Sustainability Reporting Framework.

It is intended to enhance the reliability of these disclosures and support greater investor confidence.

The consultation paper outlines key considerations including the adoption of international assurance standards, oversight mechanisms for assurance providers, competency requirements for assurance leaders, and the proposed implementation timeline.

The consultation period runs from 25 June to 6 August 2025.

The consultation paper is available on the Securities Commission Malaysia’s website, and feedback can be sent to the ACSR Secretariat at saf@seccom.com.my.

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