Use of the ISSB Standards is staged by group, each group starting with the annual reporting period that begins on or after its date: Group 1, Main Market issuers whose market capitalisation (treasury shares excluded) was RM2 billion or more at 31 December 2024, or at listing after that date, from 1 January 2025; Group 2, all other Main Market listed issuers, from 1 January 2026; Group 3, ACE Market listed issuers and Large NLCos, from 1 January 2027 (Table 1). A reporting period beginning on 1 January 2025 means the annual report for the financial year ending 31 December 2025.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.