Malaysia National Sustainability Reporting Framework (NSRF) 2024
Section VI: proportionality mechanisms and additional transition reliefs – Malaysia National Sustainability Reporting Framework (NSRF) 2024

Malaysia National Sustainability Reporting Framework (NSRF) 2024 ATR2: Additional transition relief 2: climate disclosures focused on principal business segments

What does ATR2 require?

During the same relief periods, an applicable entity may concentrate its climate-related disclosures on its principal business segments, so that data collection focuses first on the operating activities that contribute most to its performance (paragraph 6.2 and Table 3, ATR 2). The segments relied on should be identified and the omitted segments acknowledged, with a plan to extend coverage when the relief ends.

Maintained by Gerard Blokdyk

Other controls in Section VI: proportionality mechanisms and additional transition reliefs – Malaysia National Sustainability Reporting Framework (NSRF) 2024

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.