1. The sustainability report must describe the sustainability practices with reference to the following primary components:
   (a) material environmental, social and governance factors;
    
   (aa) climate-related disclosures;
    
   (b) policies, practices and performance;
    
   (c) targets;
    
   (d) sustainability reporting framework; and
    
   (e) Board statement and associated governance structure for sustainability practices.
2. If the issuer excludes any primary component, it must disclose such exclusion and describe what it does instead, with reasons for doing so. An issuer must not exclude the primary component in Rule 711B(1)(aa).
3. The issuer’s sustainability reporting process must be subject to internal review. The issuer may additionally commission an independent external assurance on the sustainability report.
4. The primary component in Rule 711B(1)(aa) must comply with the requirements on climate-related disclosures set out in Practice Note 7F.

Added on 20 July 2016 and amended on 1 January 2022 and 1 January 2025.