12D JALAN BS9 TAMAN BUKIT SEGAR 43200 CHERAS SELANGOR MALAYSIA
enquiry@aismartuallearning.com
AI Smartual Learning | Strategic Sustainability Hub

Navigate the Complexities of ESG with Confidence.

We transform sustainability compliance into competitive advantage. From Bursa Malaysia reporting to Net-Zero pathways, we are your strategic partners in the Green Economy.

Trusted by forward-thinking organizations across ASEAN.

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Beyond Compliance. Towards Value.

Sustainability is no longer just a checkbox; it is a license to operate. Whether you are an SME starting your journey or a PLC navigating complex disclosures like ISSB and TCFD, AI Smartual Learning combines deep regulatory expertise with practical implementation strategies to future-proof your business.

Our Consulting Focus Areas

♟️

ESG Strategy & Readiness

We align your ESG initiatives with your core business strategy. We help you define material matters, set ambitious targets, and structure your governance to meet investor and regulatory expectations.

A clear roadmap for sustainable growth.

📋

Sustainability Reporting & Disclosure

Navigate the alphabet soup of reporting standards. We provide end-to-end support for GRI, TCFD, ISSB, Bursa Malaysia, and FTSE4Good frameworks, ensuring your data is transparent and audit-ready.

Compliant, high-quality integrated reports.

☁️

Climate & Carbon Advisory

Move from estimation to precision. We handle GHG accounting (Scope 1, 2, & 3), carbon footprinting, and transition planning to help you define realistic science-based net-zero pathways.

Decarbonization supported by data.

⚖️

Governance, Risk & Compliance

Build a resilient organization. We help you establish robust internal policies, anti-bribery controls, whistleblowing mechanisms, and comprehensive ESG risk management frameworks.

Minimized risk and strengthened integrity.

🤝

Capacity Building & Advisory Support

Sustainability requires culture change. We provide ESG gap analyses, specialized board advisory sessions, and implementation roadmaps to upskill your internal teams.

An empowered, knowledgeable workforce.

The "V-Sustain" Methodology

Our structured approach to sustainability transformation

01

CALCULATE

Measure your baseline accurately

02

REDUCE

Implement efficiency strategies

03

OFFSET

Manage unavoidable emissions

04

CERTIFY

Validate your achievements

Learn more about the Carbon Journey

Why AI Smartual Learning?

Business team discussing sustainability strategy
  • Local Context, Global Standards

    Deep understanding of Malaysian/Indonesian market nuances backed by global frameworks.

  • Tech-Enabled

    We leverage AI and digital tools (Vlearned/Vsustain) to make data collection easier.

  • End-to-End Support

    From training your staff to writing your annual report, we handle it all under one roof.

AI Smartual Learning
AISL — ESG Readiness 2026
✦ HRDF Claimable Training
PN9 / NSRF Compliance Deadline Approaching

Is Your Sustainability
Statement Ready
for 2028?

Most aren't. The National Sustainability Reporting Framework has overhauled PN9 requirements, mandating IFRS-aligned "finance-grade" data — and most PLCs are dangerously behind.

60–70%
Avg. IFRS S1
alignment
<45%
Avg. IFRS S2
alignment — critical gap
2028
Group 2 full
Scope 3 deadline
The Problem
Your Finance Team
Is Stretched Thin
The Steep Learning Curve CFOs must master climate-risk expertise overnight to meet the 2028 regulatory deadline.
🔄
The Endless Data Chase Finance must extract granular ESG data across Operations, HR and Supply Chain while managing core duties.
📊
The Productivity Bottleneck Teams must deliver error-free IFRS-compliant ESG metrics alongside standard consolidated financial statements.
Current Alignment Reality
IFRS S1 — General Disclosure
60–70%
Governance & strategy present — quantification is weak.
IFRS S2 — Climate Risk
<45%
Scenario analysis, Scope 3 and financial linkage missing in most reports.
The Solution
HRDF-Claimable Training
+ Done-For-You Reporting
DaysCourse
1 Day
Practical ESG Disclosure & Materiality
What to say, how to say it, what investors actually want.
1 Day
ESG Data Collection Workshop
Audit-ready data gathering — we fix the spreadsheet nightmare.
1 Day
ESG & TCFD Masterclass
Climate risk & opportunity scenario analysis done right.
½ Day
CSI by Regulators: Practical Reporting
Master the official platform mandated for PLCs.
½ Day
PDPA + Anti-Bribery (ABAC) Combo
Data privacy & corruption risks — Section 17A MACC compliant.
★ Exclusive Bundle — Training + Full Report
RM 20,000 starting from*
Any 3 Full Training Days + ½ Day unlocks the bundle. Includes a fully drafted, professionally written Sustainability Statement.
3.5 Days HRDF-Claimable Training
Full Professionally Drafted Sustainability Statement
Vwrite AI Platform Access (free-of-charge)
Integrated HR Learning Management System
Regulatory Gap Analysis
What Group 2 Companies Are Missing — and Must Fix
Para 6.2
Board ESG CompetencyDisclose specific director expertise for climate oversight — not just structure names.
Para 6.2(c)
Financial MaterialityQuantify cash flow and asset value impacts — narratives alone won't pass.
Para 6.2(d)
Climate Scenario AnalysisStress-test against 1.5°C and 2°C pathways — required, not optional.
PN9A–B
Full Scope 3 ScreeningAll 15 Scope 3 categories must be screened for value chain materiality by 2028.
Compliance Roadmap
Group 1 — Main Market ≥RM2B
Large-Cap Main Market PLCs
2025IFRS S1 & S2 full adoption
2027Scope 3 GHG disclosures begin
Group 2 — Other Main Market PLCs
Mid-Cap Main Market PLCs
2026IFRS S1 & S2 adoption begins
2028Full Scope 3 screening required
Group 3 — ACE Market & NLCos
ACE Market & Large Non-Listed
2027IFRS S1 & S2 begins
2030Full emissions disclosures
Verified by MonsterInsights