Sustainability Reporting
Annually, QL will publish our Sustainability Statement which details progress of our material matters during the financial year. You may find information regarding our environmental, social and governance (ESG) performance, policies and initiatives within the report.
Reporting Framework and Alignment to Global Goals
This Sustainability Statement (the Statement) is intended to provide our stakeholders with a clear and informed understanding of QL’s sustainability commitments, strategies, performance, and progress. It presents how we integrate sustainability considerations into our business operations and decision-making, reflecting our balanced and responsible approach to creating sustainable, long-term value for our stakeholders.
This Statement is prepared in accordance with Bursa Malaysia Securities Berhad Main Market Listing Requirements and with reference to internationally recognised frameworks, standards and sustainability-related indices:
Reporting Standards and Framework
- Global Reporting Initiative (GRI) Standards
- Sustainability Accounting Standards Board (SASB)
- Malaysian Code on Corporate Governance (MCCG) by the Securities Commission Malaysia
Sustainability-related Indices
- FTSE4Good Bursa Malaysia (F4GBM) Index
- S&P Dow Jones Indices
The Statement includes both financial material and impact material disclosures:
- Climate-related risks and opportunities aligned with NSRF phased adoption
- Management of material sustainability matters
QL is reporting under the IFRS Sustainability Disclosures Standards for the first time for the annual reporting period ended 31 March 2026. It has applied the following standards for its annual reporting period commencing 1 April 2025:
- IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information (IFRS S1)
- IFRS S2 Climate-related Disclosures (IFRS S2)
The National Sustainability Reporting Framework (NSRF) and International Sustainability Standards Board (ISSB) transition reliefs are applied and proportionality mechanism are exercised in the preparation of the statement, taking into consideration data availability and measurement methodologies etc.
ISSB Transition Reliefs
- Comparative Informative Relief
- Climate first approach
- Scope 3 GHG Emission
NSRF Transition Reliefs
- ATR1 on climate-first approach and comparative informative relief
- ATR2 on climate-related disclosures for principal business segments
- ATR3 on Scope 3 GHG emissions





