Display mode (Doesn't show in master page preview)

28 Sep 2026

International Economy

Malaysia shifts to ASEAN Taxonomy as framework: Implications for Thai businesses in Malaysia’s supply chains (Current Issue No.3657 Full Ed.)

คะแนนเฉลี่ย

• Malaysia is fully transitioning the Malaysia Taxonomy to use the ASEAN Taxonomy for Sustainable Finance as its primary framework. A pilot phase will first be conducted with selected participants, targeting full implementation for reporting in 2028.
• For Thai businesses already operating in line with the Thailand Taxonomy, a complete overhaul of their existing systems is unlikely to be necessary, as the Thailand Taxonomy is broadly aligned with the core structure of the ASEAN Taxonomy. However, the two frameworks are not directly comparable across all criteria. Businesses should therefore pay close attention to differences in the Technical Screening Criteria, the classification of activities as Green or Transition, and activity-level data requirem​ents.
• Companies within Malaysia’s supply chains – particularly upstream suppliers of raw materials and intermediate goods, especially in the rubber, petrochemical, and agricultural sectors – are likely to be the most affected. Once Malaysia adopts the ASEAN Taxonomy, verifying whether downstream activities qualify as ‘Green’ or ‘Transition’ may require more extensive disclosure of carbon emissions, energy consumption, land use, and overall environmental performance from Thai suppliers.
• Thai companies that have already begun implementing the Thailand Taxonomy and have activity-level environmental data in place may incur lower compliance and adaptation costs and may be better positioned to participate in Green and Transition supply chains in the future.
• However, the key priority is not to build a separate ASEAN Taxonomy compliance system, but rather to develop a taxonomy-ready data architecture. As the standards used in Thailand, Malaysia, and across ASEAN become increasingly aligned, this shift could create both compliance pressures and opportunities to strengthen green supply chains across the region. Companies that can demonstrate taxonomy alignment at an early stage are likely to gain a competitive advantage in retaining customers, accessing Green and Transition Finance, and positioning themselves within ASEAN’s low-carbon supply chains.



View full article


International Economy