Published
Bursa's 130+ Main Market companies have entered their first NSRF compliance cycle. To close their reports, they need Scope 3 data — and most of that data lives in your SME's diesel receipts, utility bills, and shipping logs. Here's what your corporate customers are about to ask for, what you can refuse, and how to build the simplest defensible baseline before the requests escalate.
130+ companies
Bursa Main Market filers, first NSRF compliance cycle, 2026
They represent about 80% of Bursa's market cap. Their reports require Scope 3 disclosure — the emissions in their supply chain. If you sell to any of them, that means your business.
Most SME owners are reading "NSRF" and "Scope 3" for the first time this month, in an email from a customer's procurement or sustainability team. The email is polite but the deadline isn't. The corporate has its own filing window; they need your numbers in weeks, not quarters.
The good news: most of what they need, you already have. The bad news: nobody's organised it the way they want it.
Litres of diesel/petrol, kWh of electricity, tonne-kilometres of freight, kg of packaging. Per month, for the last 12 months. They don't need invoices for every line — they need a clean monthly total per category. If your accounting system can run the report, run it. If it can't, your expense ledger is the source.
For categories you can't easily measure (e.g., office supplies, professional services), they'll often accept "RM X spent on category Y" and apply published emission factors (MyESG, IPCC) themselves. Don't try to compute the carbon — just give them the spend, split by category.
One paragraph: how you collected the data, what's measured vs. estimated, what's missing. "We measured: fuel, electricity. We estimated: freight (from invoices). Not measured: business travel (assumed zero, no flights in period)." This protects you from "your data is wrong" arguments later.
Reasonable asks — provide
Unreasonable asks — push back politely
Push back is not refusal — it's "we can provide an indicative figure or a redacted summary; full data requires a confidentiality agreement and a fee, which we're happy to discuss." Most corporate sustainability teams will accept the indicative figure. The ones that insist on detail without paying are using "compliance" as cover for a competitive-intel fishing trip.
Open Duitful → Reports → set date range to last 12 months. For each Category, note the total. If you're on spreadsheets, this is the painful afternoon — but doing it once gets you through every NSRF request for the next two years. After that, monthly closes feed the same report automatically.
:scope suffixDiesel:scope1, Electricity:scope2, Freight:scope3, Office:scope3. These four tags cover ~80% of what a typical SME reports. Five minutes of categorisation now saves a back-and-forth with the customer's sustainability analyst later.
Settings → Export CSV gives the structured file. Your accountant (or the customer's analyst, if you're going direct) converts it to the customer's required template. You're not paying anyone to compute carbon factors — they have the factors. You're paying for clean source data.
Write it once, reuse. "Source: internal expense ledger. Period: Jan–Dec 2025. Categories included: diesel, electricity, freight (spend-based estimate). Excluded: business travel (none in period), capital equipment (not material). Last updated: [date]."
Different audience
Green-loan tracking = you applying for BNM's LCTF
This guide = your customer applying for NSRF compliance and needing your data. The underlying expense capture is the same; the recipient and the framing differ.
If you've worked through the SME carbon tracking & green-loans guide, you have most of this already. The differences:
Green-loan version
NSRF supplier version
Both rely on the same Duitful categorisation. If you've done one, the second is mostly a re-export of the same data with a different cover sheet.
Selangor's industrial estates (Shah Alam, Klang, Subang, Sungai Buloh) are where Scope 3 supplier pressure will land hardest. If you're hosting equipment for a Group 1 client in Bukit Raja or running fleet logistics for a Bursa-listed FMCG, expect the email this quarter.
Industrial customers on Tier B/C have different effective emission factors than commercial Tier A. Your customer's sustainability team will sometimes get this wrong; including your tariff tier in the methodology paragraph prevents the re-statement loop.
If you're running fleet, the ESG transport financing guide covers the green-loan side of fleet conversion that pairs with the lower Scope 1 numbers you'd then report to your customer.
Politely decline to compute carbon yourself. Provide the activity data (litres, kWh) and let them apply their own emission factors. Different customers use different factor sources (MyESG, DEFRA, IPCC); you don't want to be in the middle of a methodology argument.
Yes, but the source data is the same. Build the activity dataset once, generate a customer-specific allocation (e.g., "30% of fleet served Customer A based on revenue share"), and hand each their slice with the same methodology paragraph. They won't see each other's allocations.
Technically no, but in practice yes once a Group 1 customer asks. The NSRF doesn't bind you directly — the customer is asking voluntarily because their own report demands it. You can decline, but you'll likely lose the contract. The cheap baseline above is the practical middle path.
Match your customer's retention — typically 5–7 years for sustainability data, in line with Bursa's listing rules. Keep your Duitful export and your methodology paragraph in a "compliance" folder; that's the audit trail.
Roughly yes, with different cover sheets. Government tenders increasingly ask for emissions disclosure under the green procurement push; the activity data overlaps almost entirely.
Fuel, utilities, freight, packaging — most of your Scope 3 reportable footprint is already showing up in Duitful as expenses. Categorise each one cleanly and the CSV export is the data your customer's sustainability team can convert into their NSRF report.
Open Duitful →