ESG Consultancy for IFRS S1 and S2 Readiness in Malaysia
Malaysia's transition reliefs under IFRS S1 and S2 create a window that looks more generous than it actually is. Group 1 and Group 2 companies can disclose climate-related information only for their first two annual reporting periods, deferring the broader IFRS S1 topics and full Scope 3 emissions until later. But for Group 1 issuers, that relief runs out at financial year 2027, and the work...
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