Stage 0 – ESG Awareness & Internal Capability Development (Month 1)

Deliverables:

•ESG Awareness Workshop (Executive & Management)

•Practical GHG Inventory Training (Scope 1 & 2 focus)

•ESG Internal Audit Fundamentals Workshop

•IFRS S1/S2 Simplified Briefing & Interpretation Guide

•ESG Readiness Self-Assessment Summary

Stage 1 – Baseline & Governance Structuring

(Month 2 and Month 3)

“Where are we now – and who owns what?”

Scope Includes:

•Governance framework design

•ESG responsibility matrix development

•Scope 1 & 2 emissions baseline

•Climate risk identification

•Initial policy framework development

•Gap analysis

Stage 2 – Integration into Operations & Risk Management

(Month 4 to Month 6)

“How do we embed ESG into daily operations?”

Scope Includes:

•ESG KPI development (production + logistics)

•Climate risk integration into enterprise risk register

•Data collection framework design

•ESG performance dashboard development

•Internal audit protocol for ESG controls

•High-level narrative-style reporting

Stage 3 – Strategic Positioning & Reporting Maturity

(Month 7 to Month 9)

“How do we use ESG as strategic leverage?”

Scope Includes:

•Development of Sustainability Report structure

•Climate-related disclosure alignment (IFRS S1/S2 and/or GRI narrative)

•Scenario analysis discussion framework

•Performance improvement tracking

•Continuous improvement roadmap

Standards

IFRS

International Financial Reporting Standards.

SEDG

Simplified ESG Disclosure Guide.

Level of Reporting

IFRS

International

SEDG

National following Bursa Malaysia

Durations

IFRS

7-9 Months

SEDG

2 Months

Benefits

IFRS

For international disclosure 

More Comprehensive and detailed report

SEDG

For national disclosure

Sufficient ESG data to generate report for local disclosure