In today’s rapidly evolving business landscape, ESG (Environmental, Social, and Governance) is no longer a “nice-to-have”—it is a business imperative . Across Malaysia, companies are facing increasing pressure from regulators, investors, and stakeholders to demonstrate clear ESG commitments. With frameworks such as Bursa Malaysia’s sustainability requirements and the introduction of Malaysia’s National Sustainability Reporting Framework (NSRF), the expectations are clear: Com