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Regulatory Framework · ASEAN

SEDG & ASEDG, explained

Bursa Malaysia's SEDG and the ASEAN-level ASEDG give SMEs across Southeast Asia a simplified, standardised way to disclose ESG data — often to answer requests from the larger listed companies they supply. Here is what they cover, how their tiers work, and how to produce a report alongside a VSME-aligned Passport.

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Summary for orientation only. SEDG and ASEDG are simplified disclosure guides, not listing mandates on SMEs — this is not legal advice.

The short version
  • SEDG is Bursa Malaysia's Simplified ESG Disclosure Guide for Malaysia; ASEDG is the ASEAN-level counterpart for the rest of the region.
  • They are structurally identical — the same E, S and G disclosures and the same Basic / Intermediate / Advanced tiers.
  • They exist mainly to help SME suppliers answer ESG requests from the larger listed companies they sell to.
  • EcoDiligence detects the right regime from your country of operation and fills the Basic tier automatically.
  • You get a VSME-structured Passport and a SEDG/ASEDG report from one set of answers — the downloadable Excel report is a Pro feature.

What is the Bursa Malaysia SEDG?

The SEDG (Simplified ESG Disclosure Guide) is a guide published by Bursa Malaysia, the Malaysian stock exchange, to help companies — especially the SME suppliers of listed issuers — disclose ESG information in a simplified, standardised form. As large Malaysian companies report their own sustainability data, they need consistent information from their supply chains, and the SEDG gives their smaller suppliers a common template to answer with.

It is a disclosure guide, not a listing rule imposed on SMEs — the mandatory sustainability reporting that applies to Bursa-listed issuers is a separate matter. For an SME, the SEDG is the practical, proportionate way to respond.

What is the ASEDG?

The ASEDG is the ASEAN-level Simplified ESG Disclosure Guide — the regional counterpart to Malaysia's SEDG, intended to give SMEs across Southeast Asia the same simplified disclosure structure. In EcoDiligence, ASEDG applies to the ASEAN member states other than Malaysia: Brunei, Cambodia, Indonesia, Laos, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. Malaysia uses its own national SEDG.

Singapore is worth a note, because it has a second track running alongside this one. The SGX listing rules bind listed issuers — a long-standing, materiality-led comply-or-explain sustainability report, with the climate layer moving onto the ISSB baseline. ASEDG is what the SMEs in those issuers' supply chains are meant to use. If the request you are answering came from a Singapore-listed customer, ASEDG is almost certainly the right shape of answer — but that page explains which of the two is yours.

The shared structure: three tiers across E, S and G

Because SEDG and ASEDG share the same design, the practical experience is the same wherever you are in ASEAN. Disclosures are grouped under Environmental, Social, and Governance and organised into three tiers so a company reports as much as it is ready for:

Everyone

Basic

The foundational data points most SMEs can report immediately — energy, emissions, workforce, and governance basics. EcoDiligence fills these automatically from your Passport.

Going further

Intermediate

A more detailed layer — additional environmental and social metrics for companies whose stakeholders ask for more depth.

Most detailed

Advanced

The fullest set of disclosures, for SMEs with the most demanding buyers, lenders, or investors.

EcoDiligence handles the Basic tier for you and adds a curated set of Intermediate and Advanced questions as an optional layer, so you can go deeper without reading the full guide.

Who they are for

SEDG and ASEDG are aimed at small and medium enterprises across ASEAN— most often SMEs that supply larger, listed companies and receive ESG or sustainability questionnaires as part of procurement. If that describes you, a profile carrying the SEDG/ASEDG indicators is a direct way to respond. For the broader “a customer sent me a questionnaire” situation, see our step-by-step guide.

SEDG / ASEDG and VSME — you get both

You do not have to choose between frameworks. EcoDiligence always produces a VSME-structured Passport — the EU's voluntary SME standard and a widely recognised baseline — and, for a Malaysian or ASEAN profile, additionally maps the same data to the SEDG or ASEDG structure. The climate figures in your report also line up with the global IFRS S2 baseline. One set of answers, mapped to whichever framework a given stakeholder recognises.

With a complete Passport: SEDG Basic — strong (16 of 16 indicators, fully or in part; SEDG (Malaysia) and ASEDG (ASEAN)). Across all levels, up to 29 indicators are addressed fully or in part, including SEDG (Malaysia) and ASEDG (ASEAN) levels (29 under SEDG, 28 under ASEDG, from the questions shown for each). Structural estimate for a complete Passport, not a compliance or audit score. How we map frameworks

One answerHeating and vehicle fuelsAsked once in the Passport, turned into Scope 1 emissions.
VSME B3
SEDG E1.1SEDG and ASEDG
IFRS S2 §29(a)
AASB S2 (ASRS)based on IFRS S2
The same Scope 1 figure serves each of these requirements; you answer the fuel questions once.

How EcoDiligence produces your SEDG / ASEDG report

Regime detected automatically

Enter your country of operation and EcoDiligence applies SEDG for Malaysia or ASEDG for other ASEAN countries — no manual selection.

Basic tier auto-filled

Your existing Passport data — energy, emissions, workforce, governance — populates the Basic-tier disclosures, so free profiles already meet the Basic tier.

Intermediate & Advanced (Pro)

An optional curated question set adds the deeper tiers, delivered through the same Advanced Disclosures layer as VSME and IFRS S2.

Downloadable Excel report

Pro profiles export a SEDG or ASEDG report in Excel, alongside a matching badge and section on the public Passport and PDF.

Create your free Passport to see your Basic-tier indicators, or view Pricing for the Pro plan and the downloadable report. See Methodology for how the underlying figures are calculated.

Frequently asked questions

SEDG is Bursa Malaysia's Simplified ESG Disclosure Guide, aimed at Malaysian companies. ASEDG is the ASEAN-level counterpart for the rest of the region. They share the same structure — the same disclosure topics across environment, social, and governance, and the same Basic / Intermediate / Advanced tiers — and differ mainly in region and code prefix. EcoDiligence picks the right one automatically from your country of operation.

In EcoDiligence, ASEDG applies to the ASEAN member states other than Malaysia: Brunei, Cambodia, Indonesia, Laos, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. Malaysia uses its own national SEDG.

The guides are tiered so a company discloses as much as it is ready for. Basic is the foundational set most SMEs can report straight away; Intermediate and Advanced add progressively more detailed disclosures. EcoDiligence fills the Basic tier automatically from the data already in your Passport and adds a curated set of Intermediate and Advanced questions for those who want to go further.

Your Basic-tier indicators are shown on your free public Passport and its PDF. The downloadable SEDG / ASEDG Excel report — which includes the Intermediate and Advanced answers — is a Pro feature, in line with the other structured exports.

They are complementary, not alternatives. EcoDiligence always produces a VSME-structured Passport; for a Malaysian or ASEAN profile it additionally maps the same underlying data to the SEDG or ASEDG structure. You enter your information once and get both — VSME runs in parallel and is never replaced.

It detects the regime from your country of operation, auto-fills the Basic-tier fields from your existing answers, merges any Intermediate or Advanced answers you provided, and produces a downloadable Excel report (Pro) plus a matching badge and section on your public Passport and PDF. Everything is self-reported and clearly marked as not independently assured.

This page summarises the Bursa Malaysia SEDG and the ASEAN-level ASEDG for orientation only and is not legal advice. SEDG and ASEDG are simplified disclosure guides for SME suppliers, distinct from the mandatory sustainability reporting that applies to listed issuers; details may change. For the official Malaysian guide, see bursamalaysia.com. EcoDiligence ESG Passports are self-reported summaries structured for ESG disclosure workflows, built on the EFRAG VSME Basic Module with optional IFRS S2 climate inputs. Content is not independently assured and does not constitute compliance, certification or an audit.

One Passport, VSME and SEDG/ASEDG together

Answer your buyers across ASEAN from a single set of answers — free to start, ~10 minutes.