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Are you ready yet for sustainability reporting using ISSB?

Sustainability reporting landscape is evolving rapidly. This year, under the National Sustainability Reporting Framework, many companies are already releasing their Sustainability Statement or Sustainability Reporting aligned with the International Sustainability Standard Board (ISSB).

During a recent webinar hosted by ESGright Sdn Bhd as part of the SORMIC Guide 2025 initiative, over 100 participants were asked a simple but important question:

“How prepared is your organisation for the integration of sustainability risks and opportunities in your sustainability report using ISSB?”

The results offer an interesting snapshot of how organisations are navigating the transition.

Poll Results: Where Organisations Stand

ISSB-preparation breakdown

While nearly half of respondents indicated they are “somewhat prepared,” the results also reveal that almost 50% of organisations are still uncertain about how to start or feel overwhelmed by the requirements.

This reflects a broader trend across many markets. Companies recognise the importance of sustainability reporting, but translating the new investor-focused sustainability standard into practical reporting processes can be challenging.

Why Many Organisations Feel Uncertain

issb reporting: beyond sustainability initiatives

ISSB reporting goes beyond simply publishing sustainability initiatives. It requires organisations to:

  • Identify material sustainability risks and opportunities
  • Integrate these into governance, strategy, and risk management
  • Develop reliable data collection and measurement systems
  • Disclose decision-useful information for investors and stakeholders

 

For many organisations, especially those new to structured ESG reporting, this can be a daunting, complex and resource-intensive endeavour.

Strengthen your reporting foundation

If your organisation is “somewhat prepared,” now is the ideal time to assess where gaps may exist in your reporting process. This could involve strengthening:

  • Understanding the requirements of IFRS S1 and S2
  • Sustainability data collection processes
  • Internal governance and oversight structures
  • Alignment between GRI, ISSB, UNSDGs and others

 

For organisations that feel “lost and nervous,” you are not alone. Many companies are facing the same challenges. The key is to start with the fundamentals — understanding the ISSB framework, identifying material issues, and developing a clear roadmap for implementation.

Sustainability reporting is not a one-time exercise; it is an ongoing journey of improvement and alignment with evolving global standards.


 

How ESGright Can Support Your ISSB Journey

At ESGright Sdn Bhd, we support organisations at every stage of their sustainability reporting journey. Our team helps companies translate complex ESG frameworks into practical, actionable steps, including:

  1. ISSB Readiness and Gap Assessment

    We assess your current sustainability reporting practices against ISSB requirements and identify areas for improvement.

  2. Sustainability Reporting and Framework Alignment

    Our advisory services support companies in aligning their reports with global frameworks such as ISSB and the Global Reporting Initiative (GRI), ensuring clear and credible disclosures.

  3. Capacity Building and Training

    Through workshops and training programmes, we equip internal teams with the knowledge and tools needed to manage sustainability reporting effectively.

The poll results highlight an important reality: while awareness of sustainability reporting is growing, many organisations are still navigating the learning curve. With the right guidance and a structured approach, companies can move from feeling uncertain about ISSB to building robust, investor-ready sustainability disclosures.

The journey may seem complex, but organisations do not have to navigate it alone.

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