ACCA commends the Advisory Committee on Sustainability Reporting (ACSR) on developing the Proposed Framework for Sustainability Assurance and for inviting public feedback on the proposed framework through a formal consultation process. This is critical towards fostering trust and transparency in the framework and to positively shaping the journey of sustainability reporting and related assurance in Malaysia.

ACCA welcomes the opportunity to respond to this consultation. In preparing our responses, we convened a focus group discussion with practitioners and selected stakeholders. Held under the Chatham House Rule, these discussions provided valuable validation and insight on several key issues raised in the consultation paper.

We support the ACSR’s considered approach, including the adoption of international standards, ISSA 5000 and IESSA, and the establishment of an oversight regime for sustainability assurance providers. Our detailed responses offer additional considerations for ACSR’s review.

To read the detailed response, please download the consultation response document found on this page.