Turing its annual conference held on Oct 19 and 20, the Institute of Internal Auditors Malaysia asked internal auditors to play a proactive role in elevating public-listed companies’ (PLCs) sustainability-related practices (encompassing environmental, social and governance, or ESG) and disclosures, including climate change-related disclosures aligned with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFDs). On Sept 26, Bursa Malaysia announced enhanced sustainability reporting requirements for PLCs listing on the Main Market and ACE Market. This announcement had a major implication for internal auditors and the internal audit function (IAF).