The framework applies to issuers listed on Bursa Malaysia's Main Market, issuers listed on its ACE Market, and non-listed companies whose consolidated group revenue has been RM2 billion or more in each of the two financial years before the current one (Large NLCos), measured at company level where no consolidated accounts are required (paragraph 4.1). Non-listed companies are included because economically and environmentally significant businesses sit throughout the supply chain, not only on the exchange (paragraph 4.2). Regulators may impose expectations on their regulatees beyond the NSRF (paragraph 4.4).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.