The Sustainability Reporting Guide & Toolkit (3rd edition), Illustrative Sustainability Report (ISR) and Sustainability Explainer Video Series issued in 2022 and 2023 are still applicable as follows:

• Group 1 listed issuers can refer to the guidance when preparing their Sustainability Statements until FYE 31 December 2024.
• Group 2 listed issuers can refer to the guidance when preparing their Sustainability Statements until 31 December 2025.

You may access the detailed guidance at https://my.bursamalaysia.com