Current version: Effective from 01 Jan 2022 to 31 Dec 2025
An issuer must issue a sustainability report for its financial year, no later than 4 months after the end of the financial year, or where the issuer has conducted external assurance on the sustainability report, no later than 5 months after the end of the financial year.
Added on 20 July 2016 and amended on 1 January 2022.