The Bursa Malaysia (Stock Exchange of Malaysia) developed this voluntary guidance working closely with the regulatory authorities and legislators. Malaysian public listed companies are required to report CSR activities or practices undertaken by the listed issuer and its subsidiaries or, if there are none, a statement to that effect. This expectation has been incorporated into the Listing Requirements of Bursa Malaysia (Appendix 9C, Part A, paragraph 29) as of 2007.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Mandatory or voluntary
The geographical scope