Large Main Market issuers
Main Market listed issuers with market capitalisation of RM2 billion and above, based on the NSRF criteria.
GRI · AA1000 · NSRF · IFRS S1 & S2
Sustainability reporting assurance that stands up to scrutiny.
Trans Cert is an AccountAbility-licensed assurance provider supporting GRI sustainability reports, ESG and GHG data, and Malaysia's NSRF reporting journey.
AA1000 Licensed Provider GRI report assurance NSRF & IFRS S1/S2
AA1000AS v3 licensed provider
GRI report assurance
NSRF reporting readiness
ESG & GHG data verification
GRI + AA1000 assurance
Independent assurance for GRI Sustainability Reports.
GRI provides the reporting framework for an organisation's impacts. AA1000AS v3 provides a recognised assurance framework for evaluating sustainability performance, reporting and the quality of disclosed information.
01Inclusivity
Relevant stakeholder voices are considered.
02Materiality
Important sustainability topics are identified.
03Responsiveness
The organisation acts on material issues.
04Impact
Effects on people and planet are understood.
Typical assurance scope
GRI Content Index and reported disclosures Material topics and management approach ESG performance indicators and GHG data Stakeholder engagement and materiality process Claims, calculations and supporting evidence trail
Engagement boundary, assurance level and criteria are agreed during scoping.Malaysia's national framework
Know when your reporting obligation begins.
The National Sustainability Reporting Framework uses IFRS S1 and IFRS S2 as Malaysia's baseline for sustainability-related financial disclosures. Implementation is phased to reflect different levels of market readiness.
Other Main Market issuers
All other Main Market listed issuers begin applying the ISSB Standards under the phased NSRF approach.
ACE Market & large private companies
ACE Market issuers and qualifying non-listed companies with annual revenue of RM2 billion and above.
Assurance roadmap
Build reliable Scope 1 and Scope 2 data before the assurance window.
The current NSRF roadmap aims for reasonable assurance over Scope 1 and Scope 2 GHG emissions, phased by reporting group. The timetable remains subject to further regulatory consultation.
See how Trans Cert supports readinessGroup 12027Large Main Market issuers
Group 22028Other Main Market issuers
Group 32029ACE Market & large NLCos
What we do
GRI, AA1000, NSRF and ESG data—one clear assurance scope.
A focused engagement built around your reporting criteria, material impacts, GHG information, controls and evidence trail.
01
GRI report assurance
Independent assurance of selected or complete GRI disclosures, the GRI Content Index, reported evidence and underlying controls.
02
AA1000AS v3 assurance
Licensed sustainability assurance assessing adherence to the AccountAbility Principles and the reliability of reported information.
03
GRI, ISSB & NSRF gap review
Map reporting requirements, material topics and existing disclosures to identify missing data, controls and governance evidence.
04
ESG & GHG data verification
Verify environmental, social and governance indicators, including Scope 1, Scope 2 and relevant Scope 3 emissions.
05
Materiality process assurance
Assess stakeholder inclusivity, material-topic identification, organisational responsiveness and impact evaluation.
06
Controls & assurance readiness
Review evidence ownership, calculation files and approval controls under a separately scoped non-assurance engagement.
Engagement flow
Clear steps. Controlled evidence. No surprises.
Each engagement begins with agreed criteria and ends with an outcome that management and the board can understand.
Independence matters. Advisory and assurance roles are scoped to protect objectivity.
- 01
Define scope
Confirm entity boundary, reporting criteria, users and intended assurance level.
- 02
Assess readiness
Map disclosures, material risks, GHG data flows, controls and evidence gaps.
- 03
Verify evidence
Test data, calculations, assumptions, source records and management controls.
- 04
Resolve findings
Clarify exceptions and agree practical corrective actions with responsible owners.
- 05
Issue outcome
Deliver the agreed report or assurance statement with a clear audit trail.
Who we support
For organisations whose disclosures face real scrutiny.
Main & ACE Market listed issuers
Large non-listed Malaysian companies
Exporters & suppliers in global value chains
High-impact sectors with complex GHG data
Assurance, independence & regulatory note
GRI report assurance is not a GRI certification and does not imply endorsement by GRI. Readiness or advisory work and independent assurance are separately scoped to protect objectivity. Any mandatory NSRF assurance engagement remains subject to the final ACSR/AOB framework, applicable standards and provider eligibility requirements in force at the engagement date.
Start with clarity