Introduction China’s ongoing “dual carbon” drive and the rapid expansion of its green finance framework have elevated Environmental, Social, and Governance (ESG) considerations from a voluntary practice to a...
Introduction Malaysia has recently introduced its 13th Malaysia Plan (13MP), a comprehensive national development blueprint outlining the country’s socioeconomic priorities through 2030. This plan reflects Malaysia’s ambition to transition...
What is Climate Scenario Analysis? Climate Scenario Analysis (CSA) is an essential strategic tool that enables businesses to assess the potential impacts of climate-related changes on their operations, financial...
IntroductionThe original Bahasa Malaysia document “Soalan Lazim (FAQ) Penyeteman Kontrak Penggajian di Malaysia” served as the basis for this article. It was last updated by the Inland Revenue Board...
What is the definition of carbon footprint? The Environmental Protection Agency (EPA) of the United States defines a carbon footprint as the total amount of greenhouse gases released into...
Introduction Malaysia’s audit requirements play a crucial role in upholding the integrity of financial reporting, fostering investor confidence, and ensuring compliance with statutory regulations. Audits provide an independent assessment...
The global imperative for enhanced sustainability disclosure is rapidly shaping the corporate landscape. In Malaysia, the establishment of a National Sustainability Reporting Framework, coupled with forthcoming mandates from Bursa...
Overview of IFRS 16 IFRS 16 was introduced in January 2016 by International Accounting Standards Board (“IASB”) to provide a more transparent and consistent accounting treatment for leases. Unlike...
Introduction Greenhouse gases (GHG) are gases that trap heat in the Earth’s atmosphere, leading to global warming and climate change. These gases absorb infrared radiation from the sun and prevent...
IFRS 18 Presentation and Disclosure in Financial Statements was issued by the International Accounting Standards Board (IASB) and will be effective for annual reporting periods beginning on or after...