MUCH has been said about the environment, social and governance (ESG) theme in many write-ups and conferences, and discussions at the board levels too have been intense, as listed companies are now under added pressure to meet the amended listing requirements in relation to the enhanced sustainability reporting framework.
These amendments to sustainability statements in annual reports will be implemented on a staggered basis, starting with companies with the financial year ending on or after Dec 31, 2023.
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