Past version: Effective up to 31 Dec 2021
(1) The sustainability report must describe the sustainability practices with reference to the following primary components:
(a) material environmental, social and governance factors;
(b) policies, practices and performance;
(c) targets;
(d) sustainability reporting framework; and
(e) Board statement.
(2) If the issuer excludes any primary component, it must disclose such exclusion and describe what it does instead, with reasons for doing so.
Added on 20 July 201620 July 2016.