Environmental and carbon reporting for Malaysia, starting with waste

Scope 3 Category 5 Reporting

Waste, circularity and carbon, with the evidence behind every figure.

Companies record what they throw away, where it actually went, and the Greenhouse Gas (GHG) emissions it created. Each figure carries its basis, its data quality grade and the documents behind it.

Circularity report Reporting year 2026
94.2% Diverted from disposal, Global Reporting Initiative (GRI) 306-4 basis
37.6% Preparation for reuse
56.6% Recycling
5.8% Disposal
Figures from a report prepared on the platform. Most waste is not waste.
01 The problem

Most waste figures would not survive a second look

96.5% 68.2%
Recycling rate, reported and corrected, GRI 306-4 basis

Incineration with energy recovery is disposal, not recovery. Classified correctly, a company reporting 96.5 per cent recycling can be at 68.2 per cent.

None National waste emission factors published for Malaysia

Malaysia publishes no waste emission factors of its own. Every company borrows from somewhere else, and rarely says where.

Unproven What a recycling facility recovers

Nobody can currently prove whether a recycling facility recovers what it claims. The receipt says recycled. The evidence rarely follows.

02 What it does

Five steps from a skip to a signed figure

  1. 1

    Capture

    Each consignment recorded at source: weight, stream, contractor and destination.

  2. 2

    Classify

    Every stream mapped to its true route: reuse, recycling or disposal.

  3. 3

    Calculate

    Emissions computed with a named factor, each figure given a data quality grade.

  4. 4

    Close

    The period reconciled against weighbridge and facility records, then locked.

  5. 5

    Certify

    A certificate issued with a code anyone can check against the live record.

03 The reporting pack

Every month, a locked pack with its evidence

Each period closes into a locked, versioned reporting pack: what was generated, where it went, the Scope 3 Category 5 emissions it produced, the data quality grade of every figure and the records behind each one. Fourteen pages, the same structure every month.

Aquinas Environmental GroupRecorded on GHGReporting
Environmental Reporting Pack Waste, circularity and carbon, with the evidence behind every figure
Jericho Semiconductor Berhad
Reporting period1 to 31 May 2026
17.8% Reuse63.2% Recycling19.0% Disposal
Scope 3 category coveredCategory 5, waste generated in operations
Report versionv1.0, locked
1Period summary
Total waste managed 6.400 t Grade D · 13 streams across 4 sites
Diverted from disposal 81.0% Grade C · GRI 306-4 basis
Category 5 emissions 0.727 tCO2e Grade D · 113.6 kg per tonne managed
Evidence completeness 81.0% 17 of 21 records
Data quality, distribution by mass
A 34.7%
B 28.5%
C 19.3%
D 17.5%
A is best and E is weakest. A grade describes the strength of the underlying record only.
Aquinas Environmental Group Jericho Semiconductor BerhadPage 10 of 14
Trend and comparison12 periods
Oldest first. A draft period is drawn outlined because its figures can still move.
Total waste managed by period, kg
02,5005,0007,500
6,400
OctNovDecJanFebMarAprMayJunJulAugSep
Diversion rate by period, GRI 306-4 basis
0%25%50%75%100%
Target 90%
81.0%
OctNovDecJanFebMarAprMayJunJulAugSep
October 2025 to September 2026. Hover a bar for its value.
Excerpts from a fourteen page reporting pack prepared on the platform. Client name changed. The full pack is shown in a demonstration.
04 Who it is for

One record, two sides of the contract

GHGReporting is independent of any waste operator. Operators work on the platform. Listed companies report through it.

For waste operators

Serve your clients under your own name

  • Licensed under your own brand and in your own colours.
  • Your own facility emission factors, documented and applied to your clients' figures.
  • Monthly client reports and certificates without spreadsheets.
  • A facility rating your clients can read for themselves.
For reporting companies

One inventory across every contractor

  • Every site and every contractor consolidated into one waste and Scope 3 inventory.
  • Each figure linked to the weighbridge ticket, consignment note or facility return behind it.
  • Data quality graded line by line, so you know which numbers to strengthen first.
  • An evidence pack ready for your external reviewer.
05 The certificate

The document is not the proof. The platform is.

Every certificate carries a Quick Response (QR) code. Anyone holding it can scan the code and confirm on the platform that it is genuine and current. No login, no account.

  1. 1Scan the code, or visit ghgreporting.ai/verify and enter the reference.
  2. 2See the live record: current, superseded or withdrawn.
  3. 3Compare the figures on paper with the figures on record.
Aquinas Environmental GroupRecorded on GHGReporting
Certificate serialAEG-2026-00003
Certificate of Waste Handling
Issued toJericho Semiconductor Berhad
5.038 tTotal waste managed16 streams
94.2%Diverted from disposalGRI 306-4 basis
5.8%Directed to disposalGRI 306-5 basis
Issued2 Oct 2026
Consignments20
Reporting periodJuly 2026, v1.0
Excerpt from a certificate issued by an operator on the platform. Treatment routes, facilities and licences appear on the full certificate. Client name changed.
06 Facility rating

Every facility graded A to E

Graded on five measures: compliance, evidence, measurement, recovery and conduct. The grade is computed, never edited. The method is published. Every grade can be appealed.

Compliance Evidence Measurement Recovery Conduct
Facility Stream Months of evidence Measured share Grade
Paper recovery facility, KlangPaper and board1298%AExcellent
Plastics recycler, Shah AlamPlastics1291%BGood
Metals yard, IpohFerrous metals974%CAverage
Energy recovery plant, Negeri SembilanMixed residual758%DBelow average
Mixed recyclables yard, PenangMixed recyclables431%EWeak
Composting site, JohorFood waste2Not computed?Insufficient data
07 Standards

What we use, and what we do not claim

  • Prepared using
    GHG Protocol Corporate Value Chain (Scope 3) Standard, Category 5
  • Mapped to
    GRI 306 Waste 2020, with diversion on a GRI 306-4 basis
  • Mapped to
    IFRS S2 International Sustainability Standards Board (ISSB) climate disclosures
  • Mapped to
    NSRF National Sustainability Reporting Framework, Malaysia

Framework names identify the methods the platform uses. GHGReporting is not affiliated with or endorsed by any of them.

What the platform uses

Emissions are prepared using the GHG Protocol Corporate Value Chain (Scope 3) Standard, Category 5, waste generated in operations.

Waste data is mapped to GRI 306: Waste 2020, with diversion reported on a GRI 306-4 basis.

The platform maps climate disclosures to International Financial Reporting Standards (IFRS) S2, as adopted in Malaysia.

Every emission factor records its source, its year and whether it is Malaysian, international or specific to a facility.

What we do not claim

We do not review or sign off reports. A report prepared here is evidence for your external reviewer, not a substitute for one.

We are not affiliated with any standard setter. Mapping a figure to a standard is not endorsement by it.

A facility rating is a computed reading of the evidence held. It is not an inspection.

Where evidence is missing, the platform records that it is missing. It does not estimate it away.

08 Malaysia

Scope 3, then external review

The Securities Commission Malaysia (SC) has set out the National Sustainability Reporting Framework (NSRF), applied to listed issuers through the Bursa Malaysia Listing Requirements. It brings IFRS sustainability disclosures, Scope 3 emissions and external review to listed issuers in three groups. Waste is one of the first Scope 3 categories a company can measure well, and one of the first an external reviewer will test.

Years are annual reporting periods beginning on or after 1 January. External review refers to independent review of Scope 1 and Scope 2 emissions at the reasonable level, which remains subject to further consultation by the SC. Source: SC, NSRF Frequently Asked Questions, January 2026.
Issuer group IFRS S1 and S2 from Scope 3 from External review from
Group 1
Main Market issuers with market capitalisation of RM2 billion and above
202520272027
Group 2
All other Main Market issuers
202620282028
Group 3
ACE Market issuers, and large unlisted companies with group revenue of RM2 billion and above
202720302029
09 Why we started

A number about waste should mean what it says

Listed companies in Malaysia are being asked to report what happens to their waste, and soon to defend those figures before an external reviewer. The figures they hold today were never built for that.

Incineration is counted as recovery. Emission factors are borrowed from other countries, with no word on where they came from. Recycling rates cannot be traced past the facility gate. Good companies publish figures they cannot defend, not through bad faith, but because nobody has built the record that would let them.

GHGReporting is that record. Every tonne traced from source to final route. Every figure carrying its basis and its data quality grade. Every certificate open to anyone who holds it. We built it as an independent company so that it can serve every operator and every reporter on equal terms.

Our mission

To give every waste figure reported in Malaysia the evidence behind it.

Our vision

A region where a number about waste, circularity or carbon means exactly what it says, and anyone can check it.

Patrick Nyeo and Paxton Nyeo Founders

See it on your own figures

A forty five minute demonstration using a sample of your own waste records. No account, no commitment.

Or write to demo@ghgreporting.ai

A walkthrough on a sample of your own records. No account needed.

Set up your account and first reporting period with our team.

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