ESG Assessment

Has your organisation formally assigned responsibility for sustainability-related risks and opportunities to the Board, management or a designated committee?

Does management regularly report material sustainability-related risks and opportunities to the Board or senior management?

Has your organisation identified which sustainability-related matters could reasonably affect its prospects, financial performance or enterprise value?

Is your sustainability reporting structured, or being prepared, in accordance with IFRS S1, IFRS S2, Malaysia’s NSRF or another recognised sustainability reporting framework?

Has your organisation identified company-specific physical climate risks, such as flooding, extreme heat, water stress, severe weather or operational disruption?

Has your organisation identified company-specific climate transition risks and opportunities, such as regulation, carbon pricing, technology changes, energy costs, customer requirements or changing market demand?

Has your organisation conducted climate scenario analysis using defined scenarios, assumptions and time horizons?

Has management assessed whether the organisation’s strategy and business model remain resilient under different climate scenarios?

Can your organisation identify how material sustainability-related risks or opportunities may affect revenue or market demand?

Can your organisation quantify sustainability-related impacts on operating expenditure (OPEX) or the company’s cost structure?

Are sustainability-related matters incorporated into capital expenditure (CAPEX), investment or asset-management decisions?

Can your organisation explain or quantify how material sustainability-related risks and opportunities could affect financing, assets, liabilities or future cash flows?

Has your organisation identified the material Scope 3 greenhouse gas emission categories relevant to its business?

Does your organisation collect ESG, carbon or sustainability information from significant suppliers or other value-chain partners?

Has your organisation established measurable sustainability or climate-related targets with defined baselines and timelines?

Are these targets supported by a documented transition or implementation plan containing actions, responsibilities, milestones and resources?

Are specific data owners assigned responsibility for material ESG and sustainability metrics?

Are ESG data, calculations and reported information supported by source documentation and an audit trail?

Are material ESG figures reconciled and subject to internal review or controls before being disclosed?

Has any material sustainability information been independently assured by an external assurance provider?

Has your organisation identified sustainability-related risks and opportunities that are specifically material to its industry?

Does your organisation measure industry-specific sustainability metrics rather than relying only on generic ESG indicators?

Does your sustainability reporting clearly explain how material ESG matters relate to your organisation’s business model, strategy and operations?

Could your organisation currently provide sufficient documented information to respond confidently to sustainability requirements from regulators, investors, lenders or major customers?