- Under paragraph 6.3 of Guidance Note 11 of the ACE Listing requirement, a listed corporation should consider the relevant resources or guidance materials as may be referred to by the Exchange from time to time when preparing the Sustainability Statement.
- Are listed corporations still required to disclose the common sustainability matters (CSMs) in its Sustainability Statement issued for financial year ending (“FYE”) on or after 31 December 2025 and 31 December 2026?
- What is meant by the annual reporting period beginning on or after 1 January 2027?
- Do the Sustainbility Reporting Guide & Toolkit (3rd Edition), Illustrative Sustainbility Report (ISR) and Sustainbility Explainer Video Series will apply?
- What are the recognised assurance standards for Sustainability Statements?
- Assuming that a listed corporation chooses to issue a standalone Sustainability Statement that meets the listing requirements, must the listed corporation send a hard copy of the standalone Sustainability Statement to the shareholder who requested for a h
- Can a listed corporation issue a Sustainability Statement separately from its annual report?