Securities Commission Malaysia 
As investors, regulators, and stakeholders place greater emphasis on credible climate resilience and transition planning, scenario analysis has become an essential component of sustainability reporting under IFRS S2. The NSRF Preparers’ Programme (NPP) Module 3: Climate Risk Identification and Scenario Analysis is designed to help participants understand how to identify and assess climate-related risks and opportunities through scenario analysis directly links to business strategy, financial performance, and governance disclosures.
Participants will gain a clear understanding of what scenario analysis involves, distinguish between exploratory and normative approaches, and learn to apply these methods to support risk management, strategic planning, and transition strategies. The programme introduces the development of scenario matrices based on climate variables, sectoral impacts, and time horizons, alongside approaches for risk scoring, prioritisation and financial impact assessment.
In addition, participants will explore how taxonomies and proportionality principles enhance reporting alignment and learn to apply the Materiality- to-Disclosure Roadmap to tailor scenario analysis to their organisation’s capacity. The programme also highlights emerging regulatory and sectoral trends across ASEAN and global markets, equipping participants with forward-looking and practical insights for implementation.
