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Accounting Curriculum in the Sustainbility Era: Employability of Future Accountants

Table 1: Key Points of the Malaysian Government’s Initiatives in Adopting ESG Disclosure

Year Initiative Purpose
2006 CSR Adoption To promote sustainable value and concern for society
2011 – 2015 Tenth Malaysia Plan(10th MP) Actively address social inequities and enhance the standard and capability of living.
2014 Implementation of FTSE4Good Bursa Malaysia (F4GBM) To promote best practices disclosure among Malaysian PLCs.
2015 Sustainability Framework Served as guidelines for the listed issuers,
2015 - 2030 Sustainable Development Goals (SDGs) Collective efforts towards a more sustainable, resilient, and inclusive development.
2016 Paris Agreement Aimed at limiting the increase in the average global temperature to 2°C.
2016 – 2020 Eleventh Malaysia Plan (11th MP) Emphasis on ‘Pursuing Green Growth for Sustainability and Resilience’,
2021 - 2025 Twelfth Malaysia Plan (12th MP) To set net zero target and accelerate green initiatives in transitioning to a low carbon economy,
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