ESG

Measuring sustainable impact

A framework used to evaluate and measure a company’s sustainability and ethical impact. The environmental aspect evaluates a company’s impact on the environment, including its carbon footprint, energy efficiency, and sustainability practices.

Our ESG strategies

Using these strategies to manage risks and safeguard their future success and operational quality.

Essential for investors and businesses

ESG considerations have become increasingly important to investors and businesses as they work to align their values and long-term goals with responsible, sustainable practices.

Influencing financial performance

ESG risks ultimately stem from social, environmental, and governance factors that influence a company’s financial performance and management.

Critical for all businesses

ESG risks affect companies of all sizes and remain critical to the long-term financial success of any business.

WHAT IS GITA

Malaysia’s green tax incentives

Aligned with Malaysia’s green economy agenda, the Green Technology Tax Incentive was introduced in 2014. It offers two incentives: the Green Investment Tax Allowance (GITA) for qualifying green technology assets or eligible projects.

Scope of the GITA

Green Technology Assets (GITA Assets)

For companies investing in sustainable technologies listed under the MyHIJAU Directory. These assets qualify for Green Incentive Tax Allowance, supporting your ESG journey while reducing costs.

Green Projects & Business Use

Applicable to businesses that implement green technology projects—whether for operational efficiency, sustainability goals, or own consumption. Encourages long-term ESG adoption and innovation.

Green Services & Tax Exemptions

For green technology service providers listed under the MyHIJAU Directory, offering tax exemptions to accelerate the growth of Malaysia’s sustainable ecosystem.

ASSUMPTION ITA EXAMPLE 1

RM 10,000,000

Profit before tax add/less tax adjustments
WITHOUT TAX INCENTIVE (RM)

20,000,000

WITH TAX INCENTIVE (RM)

12,000,000

Adjusted income less: capital allowances
WITHOUT TAX INCENTIVE (RM)

32,000,000

WITH TAX INCENTIVE (RM)

5,000,000

Statutory income
WITHOUT TAX INCENTIVE (RM)

27,000,000

WITH TAX INCENTIVE (RM)

27,000,000

Percentage (%)
WITHOUT TAX INCENTIVE (RM)

-

WITH TAX INCENTIVE (RM)

70%: 18,900,000
30%: 8,100,100

(-) ITA
WITHOUT TAX INCENTIVE (RM)

NIL

WITH TAX INCENTIVE (RM)

18,900,000-10,000,000 = 8,900,000
8,100,100

Chargeable income
WITHOUT TAX INCENTIVE (RM)

27,000,000

WITH TAX INCENTIVE (RM)

17,000,000

Tax liability @24%
WITHOUT TAX INCENTIVE (RM)

6,480,000

WITH TAX INCENTIVE (RM)

4,080,000

ASSUMPTION ITA EXAMPLE 2

RM 10,000,000

Profit before tax add/less tax adjustments
WITHOUT TAX INCENTIVE (RM)

10,000,000
2,000,000

WITH TAX INCENTIVE (RM)

10,000,000
2,000,000

Adjusted income less: capital allowances
WITHOUT TAX INCENTIVE (RM)

12,000,000
5,000,000

WITH TAX INCENTIVE (RM)

12,000,000
5,000,000

Statutory income
WITHOUT TAX INCENTIVE (RM)

27,000,000

WITH TAX INCENTIVE (RM)

27,000,000

Percentage (%)
WITHOUT TAX INCENTIVE (RM)

-

WITH TAX INCENTIVE (RM)

70%: 18,900,000
30%: 8,100,100

(-) ITA
WITHOUT TAX INCENTIVE (RM)

NIL

WITH TAX INCENTIVE (RM)

18,900,000-10,000,000 = 8,900,000
8,100,100

Chargeable income
WITHOUT TAX INCENTIVE (RM)

27,000,000

WITH TAX INCENTIVE (RM)

17,000,000

Tax liability @24%
WITHOUT TAX INCENTIVE (RM)

6,480,000

WITH TAX INCENTIVE (RM)

4,080,000

ESG impact on our products

RAINWATER HARVESTING SYSTEM
HOTEL ECOTAP

Rainwater Harvesting System

SUSTAINABLE WATER MANAGEMENT

Reduce reliance on municipal water sources; provide backup water supply; ease strain on local water systems.

ENVIRONMENTAL IMPACT

Reduce carbon footprint; mitigate excess stormwater runoff.

RELIABLE WATER QUALITY

Rainwater is naturally soft and low in mineral content; suitable for a wide range of applications.

SOCIAL RESPONSIBILITY

Demonstrate commitment to sustainable practices and ESG principles.

A peek into our Hotel Ecotap

Hotel EcoTap delivers clean, disinfected, and drinkable water straight from the tap — enhancing guest comfort while helping hotels reduce plastic and glass bottle usage. Designed for modern hospitality, it’s a sustainable, cost-effective, and Halal-certified solution that elevates both guest experience and your hotel’s green commitment.