By the MIA Sustainability, Digital Economy and Services Team
This quarterly update highlights the Institute’s continued advocacy and professional engagement in sustainability. Covering the period from October to December 2025, it outlines key events, webinars, stakeholder engagements and initiatives undertaken to support members and further strengthen the accountancy profession’s role in advancing sustainable and responsible business practices.
MIA Sustainability Framework and Strategy Plan
Following the approval of the MIA Sustainability Framework and Strategy Plan (the Framework) by the Council in May 2025 and a series of internal workshops in July 2025 to raise awareness and support its implementation, the official launch of the Framework took place during the MIA National Sustainability Reporting Framework (NSRF) Symposium in October 2025.
The Framework outlines the Institute’s strategy plan over the next three years in embedding sustainability into its governance and operations, and strengthening MIA’s advocacy for sustainability across the accountancy profession. Through this Framework, MIA aims to lead by example. This includes enhancing its regulatory powers, strengthening member skills and sustainability experiences, cultivating the growth of future accountants, equipping MIA staff to implement sustainability initiatives, and developing MIA and its member firms to address climate change targets.
Please click here to watch the video of the Framework.
MIA Certificate of Sustainability for Accountants
During the MIA Sustainability Showcase in December 2025, MIA officially launched the MIA Certificate of Sustainability for Accountants. This structured three-day physical learning pathway has been designed to equip accountancy professionals with the essential technical and practical competencies required for ESG and sustainability needs. The certification programme is one of the initiatives under the MIA Sustainability Roadmap which comprises over 160 initiatives over five years.
Please browse the CPD Training site for more information about the certification and watch the video here.
Complimentary Webinar on Overview of IPSASB SRS Climate-related Disclosures
The Institute organised a complimentary webinar titled “Overview on IPSASB SRS Climate-related Disclosures” in December 2025, featuring Dave Warren, Director of the International Public Sector Accounting Standards Board (IPSASB) and Alexander Metcalfe, Principal Consultant at IPSASB.
The session provided valuable insights into the development of the first-ever public sector sustainability reporting standard on climate-related disclosures, including its objectives, key requirements, alignment with global sustainability standards, and implications for public sector entities in managing climate-related risks and opportunities. The webinar supported public sector accountants in enhancing their understanding of emerging sustainability reporting requirements and reinforced the Institute’s commitment to strengthening the sustainability reporting capabilities of public sector accountants.
Advocacy in Sustainability Reporting
As the voice of the Malaysian profession, MIA seeks to contribute our perspectives in shaping global standards. In November 2025, MIA submitted two comment letters on the International Sustainability Standards Board (ISSB) Exposure Draft on Proposed Amendments to the SASB Standards and Exposure Draft on Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2. The comment letters incorporated feedback received from the Sustainability Working Group (SWG)¹ and other MIA Committees which have been approved for submission by the MIA Sustainability Committee. The comment letters can be accessed at the following links:
- Comment Letter on Proposed Amendments to the SASB Standards
- Comment Letter on Proposed Amendments to the Industry-based Guidance on Implementing IFRS S2
MIA Sustainability Resource Hub
The MIA Sustainability Resource Hub went live in December 2025 as a key initiative under the MIA Sustainability Roadmap, supporting the MIA Sustainability Blueprint for the Accountancy Profession. The Hub is designed as a one-stop centre, providing accountants and stakeholders with access to sustainability standards, practical tools and guidance, capacity-building programmes, and other essential resources.
The initiative aims to strengthen the profession’s capabilities in supporting organisations on their sustainability journey and to reinforce MIA’s commitment to advancing Malaysia’s sustainability agenda. Click here to explore the Hub.
MIA Sustainability Software Database
The Sustainability Software Database is one of MIA’s initiatives under the MIA Sustainability Roadmap.
Developed through a sustainability-focused research effort, the database serves as a practical resource for accountants in Malaysia, helping them navigate the growing complexities of sustainability. It features vendors offering solutions addressing three key areas—Carbon and ESG Indicator Tools, Carbon Reporting Tools, and Comprehensive Sustainability Reporting Tools. The Database includes essential information such as the vendor, product name, company website, and product descriptions and features.
Access the database here.
Courtesy Visit to NRES
In December 2025, MIA paid a courtesy visit to the Ministry of Natural Resources and Environmental Sustainability (NRES) as one of the initiatives under the MIA Sustainability Roadmap. The visit was led by the MIA Chief Executive Officer Mr G Shanmugam and joined by the MIA Sustainability Committee Chair, En Wan Ikram Wan Ahmad and the MIA Management Team. The delegation was received by NRES Secretary General YBhg. Datuk Dr. Ching Thoo A/L Kim, Chief Accountant Puan Hatimah Hamid, and senior NRES officers.
During the engagement, MIA advocated for the role of accountants in sustainability and supporting Malaysia’s national sustainability agenda. Both parties also explored potential areas for strategic collaboration to advance sustainability.
¹ Under the purview of the MIA Sustainability Committee
