Sustainability / ESG Advisory

ESG and Sustainability Advisory in Malaysia

Reporting obligations arrived faster than most organisations built the systems behind them. We do the work: the materiality assessment, the GHG inventory, the Scope 3 supplier programme, and the data controls that let a number survive assurance rather than merely appear in a report.

NSRF, Bursa and GRI reporting support GHG inventory built to ISO 14064 and the GHG Protocol Assurance-ready data controls and audit trail
Overview

ESG & Sustainability Advisory

What it is

Hands-on sustainability advisory for organisations that have to report, or that are being asked for ESG data by a customer, a lender or a parent company. We build the inventory, the controls and the disclosures with your team rather than handing over a framework and leaving.

Why organisations need it

Bursa-listed issuers report against the National Sustainability Reporting Framework on a phased timeline, and the suppliers underneath them are being asked for Scope 3 data they have never collected. Most organisations can describe their intentions. Far fewer can produce a number with a documented basis, which is what an assurance provider and an informed customer both ask for.

Key features

What the engagement covers

Scoped to where you actually are. Organisations reporting for the first time start with materiality and inventory; those already reporting usually need the data controls fixed before assurance.

Materiality assessment

Identifying the sustainability matters that genuinely affect your business and your stakeholders, with the stakeholder engagement and the documented rationale that a reporting framework expects. Double materiality where the framework or your investors require it.

GHG inventory and carbon accounting

Organisational and operational boundaries, activity data collection, emission factors and calculation for Scope 1 and Scope 2, built to the GHG Protocol and ISO 14064. A base year that is documented well enough to be recalculated when the business changes.

Scope 3 and supplier data programme

Screening the fifteen categories to find the ones that matter for you, then building a supplier data collection programme that suppliers will actually complete. Includes the engagement materials and the escalation path for suppliers who do not respond.

Reporting and disclosure

Drafting the sustainability statement against NSRF, IFRS S1 and S2, Bursa requirements or GRI, as applicable. Governance, strategy, risk management and metrics and targets, written so the disclosure is defensible rather than aspirational.

ESG data controls and audit trail

The part that decides whether assurance succeeds. Data ownership, collection procedures, calculation documentation, review and approval, version control and retention. Turning a spreadsheet that one person understands into a controlled process.

Assurance readiness review

A dry run of what an assurance provider will do: sampling your data back to source, testing the calculation, checking the controls and challenging the disclosures. Findings come back with time to fix them before the real engagement.

Business value

What the business gets out of it

Your numbers survive being checked

The difference between a reported figure and a defensible one is the documentation behind it. Building that as you go costs far less than reconstructing it under an assurance deadline.

Scope 3 stops being a blocker

Most organisations stall at Scope 3 because the data sits with suppliers who have no reason to help. A structured programme with proper engagement materials moves response rates substantially.

The reporting burden becomes routine

The first cycle is the expensive one. Done properly it produces a repeatable process with owners and a calendar, so the second year is a fraction of the effort.

Customer and lender questionnaires get easier

Once the inventory and controls exist, the ESG sections of customer due diligence and sustainability-linked financing requests are answered from existing evidence instead of assembled each time.

Your board gets something it can govern

Metrics with a basis, targets with a pathway, and a clear statement of what is measured well and what is still estimated. Boards can oversee that. They cannot oversee a narrative.

Training and advisory reinforce each other

Orbix already runs twenty ESG courses. Where an engagement needs your team to carry the work afterwards, the training component is HRD Corp claimable, which changes the economics of building internal capability.

How it works

How the engagement runs

01

Scoping and gap review

Understanding your reporting obligation, your current position and who holds the data today. A short gap assessment against the applicable framework so the engagement is sized to real distance rather than assumed distance.

02

Materiality and boundaries

Running the materiality assessment and setting organisational and operational boundaries for the inventory, including which entities, sites and activities are in scope and why.

03

Data collection and inventory build

Working with your finance, operations and procurement teams to collect activity data, apply emission factors and build the inventory. Gaps are recorded as gaps rather than estimated silently.

04

Controls and documentation

Establishing the procedures, ownership, review steps and audit trail around each data stream, so the process is repeatable and traceable.

05

Disclosure drafting

Drafting the sustainability statement or report sections, with your team reviewing and owning the final language.

06

Assurance readiness and handover

Testing the whole set the way an assurance provider would, closing findings, and handing over the calendar, owners and working papers your team runs next cycle.

Deliverables

What you receive

Materiality assessment report

Matters identified, stakeholder input, prioritisation and the documented rationale behind the matrix.

GHG inventory and working papers

Scope 1 and 2 inventory with boundaries, activity data, factors, calculations and a documented base year.

Scope 3 screening and supplier pack

Category screening, prioritised suppliers, data request templates and the engagement and escalation plan.

Draft sustainability disclosures

Report sections drafted against the applicable framework, ready for your review and board approval.

ESG data control procedures

Ownership, collection, calculation, review and retention procedures for each data stream, with a reporting calendar.

Assurance readiness report

Findings from the dry run, ranked by the risk each poses to the assurance opinion, with remediation actions and owners.

Who it is for

Who this is built for

Industries

Bursa-listed issuersManufacturingPalm oil and agricultureProperty and constructionLogisticsFinancial servicesSuppliers to listed companiesMultinational subsidiaries

Company sizes

Listed companiesLarge enterpriseMid-marketSMEs in a listed supply chain

Departments

SustainabilityFinanceOperationsProcurementCompany secretarialInvestor relationsRisk and compliance
Why Orbix

Why organisations choose Orbix

A governance approach, not a tool sale

We do not resell products, so nothing here is shaped by a vendor margin. The recommendation is whatever your risk and your budget actually justify, including telling you that you do not need the engagement yet.

Recommendations you can actually implement

Findings come with a sequence, an owner and a realistic effort estimate, sized to the team you have rather than the team a framework assumes. A report that cannot be acted on is an expense, not a control.

Consultants who have sat on your side of the table

Our people have carried the obligation internally, not only audited it. That shows up in what we consider proportionate, and in how much documentation we think you genuinely need.

Built for the Malaysian operating context

Work is grounded in Malaysian law and regulator expectation, from the PDPA and the Cyber Security Act 2024 to Bursa, BNM and SC requirements, rather than translated from a European or American template.

HRD Corp expertise where it applies

Where an engagement includes training, the training component is structured to be HRD Corp SBL-Khas claimable, which changes what the programme costs you in practice.

Questions

Questions we get asked

Do we have to report at all?

It depends on what you are. Bursa-listed issuers report against the National Sustainability Reporting Framework on a phased timeline based on market capitalisation. Non-listed companies usually have no direct obligation but are increasingly required to supply data by customers, lenders and parent companies, which amounts to the same work with a different trigger.

We have never measured emissions. Where does that start?

With boundaries and activity data, not with software. Most first inventories are built from utility bills, fuel purchases, fleet records and refrigerant logs you already hold. The work is in defining what is in scope, finding who holds each record, and documenting the basis well enough to repeat it.

How accurate does the first inventory need to be?

Complete and documented matters more than precise. An estimate with a stated method and a recorded assumption is defensible. A precise-looking number nobody can trace is not. Accuracy improves in later cycles as data collection matures.

Our suppliers will not respond to Scope 3 requests. What then?

That is the normal starting position. Response rates improve with prioritisation, so you ask the suppliers who matter rather than all of them, with a short request rather than a long questionnaire, a clear reason, and an escalation route through the commercial relationship. Where data genuinely cannot be obtained, spend-based estimation with a documented method is an accepted interim position.

Can you provide assurance on our report?

No, and deliberately. An assurance provider must be independent of the work being assured. We prepare you for assurance and will run the dry run, but the opinion itself has to come from a separate firm.

Is any of this HRD Corp claimable?

The advisory work is not. Where an engagement includes training your team so they can run the next cycle, that training component is HRD Corp SBL-Khas claimable and is quoted separately for exactly that reason.

How long does a first reporting cycle take?

For a mid-sized organisation reporting for the first time, plan on three to six months from scoping to draft disclosures, driven mostly by how long data collection takes across the business. Assurance readiness adds time on top and should not be compressed into the final weeks.

Get started

Nineteen courses on this, and now the engagement to match

Tell us your reporting obligation, your sector and where the pressure is coming from, whether that is Bursa, a customer questionnaire, a lender or a parent company. We will come back with scope, timeline and a fixed quotation, and we will say so if you are further along than you think.