As COP30 begins in Brazil, ACCA has released new research highlighting the critical link between sustainability information and financial resilience. The survey of over 1,000 respondents across 113 jurisdictions found only 53% of organisations have begun using sustainability data, while 39% remain uncommitted.
ACCA’s Report
In Malaysia, the findings are timely as public listed companies face enhanced reporting requirements under Bursa Malaysia’s National Sustainability Reporting Framework, including IFRS S1 and S2 adoption and mandatory climate disclosures. ACCA warns that poor leadership and weak systems undermine readiness. Finance professionals are urged to integrate sustainability into core strategy, ensuring long-term value creation.
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