ACSR's Mandatory Sustainability Assurance Requirement Delayed To 2028 - SC

KUALA LUMPUR, Sept 17 (Bernama) -- The Advisory Committee on Sustainability Reporting (ACSR) has deferred the commencement of mandatory reasonable assurance requirements on Scope 1 and 2 greenhouse gas (GHG) emissions disclosures, with the new timeline taking effect from annual reporting periods beginning on or after Jan 1, 2028.