Bursa Malaysia sustainability reporting: what changed in 2026

The 2026 reporting cycle is the first in which Bursa’s enhanced sustainability reporting requirements bite for the full market, and the effects are cascading well beyond listed issuers to every supplier in their chains.

What listed issuers must now report

• Common sustainability matters including energy, water, waste, diversity, and health & safety, with prescribed indicators
• Scope 1 and 2 GHG emissions, with Scope 3 phased in for larger issuers
• Climate-related disclosures aligned with IFRS S2 on the announced timeline
• Assurance expectations rising from limited internal review toward independent verification

Why SMEs should care

Scope 3 is the transmission mechanism: a listed customer cannot report its value-chain emissions without data from you. Suppliers who can produce a clean GHG inventory and basic ESG data are already being preferred in vendor scoring, quietly but measurably.

ESG data capability is becoming a procurement criterion, the way ISO 9001 did twenty years ago.

The pragmatic response: build a simple, repeatable annual ESG data cycle now, while requests are still questionnaires rather than contract conditions. Twelve months of clean data is worth more than any glossy report.