A leader from the Malaysian political party PKR stated that Sabah and Sarawak states should prioritize forest protection to qualify for 70% of carbon tax revenue. Roland Engan emphasized that these Borneo states must demonstrably safeguard their carbon-absorbing areas before seeking financial compensation related to carbon taxation. He suggests a direct correlation between conservation efforts and the allocation of funds generated from carbon taxes. This position implies that revenue sharing will be contingent upon proven commitment to preserving forests as vital carbon sinks. The statement highlights the importance of environmental responsibility as a prerequisite for economic benefit within the carbon tax framework. It frames forest preservation not merely as an ecological goal, but as a key factor in securing financial resources for the states of Sabah and Sarawak.