External assurance of sustainability reporting is currently voluntary. The stated aim is to mandate reasonable assurance over Scope 1 and Scope 2 greenhouse gas emissions for Group 1 from the annual reporting period starting 1 January 2027, Group 2 from the period starting 1 January 2028 and Group 3 from the period starting 1 January 2029, giving investors confidence comparable to audited financial statements (paragraph 7.2 and Table 4; the timeline is subject to further consultation). Engagements are expected to follow the assurance standards the Malaysian Institute of Accountants has adopted, and the assurance framework, including who may provide assurance (accounting and non-accounting practitioners), will be announced after further consultation (paragraphs 7.3 and 7.4).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.