This regulation concerns Annual Reporting for Publicly Listed Companies – superseding the Capital Markets Supervisory Agency Regulation No. X.K.6., 2006. One of the basic improvements is that disclosures on corporate social responsibility should include policies, types of programs, and expenditure on; environmental performance, labor practices, social and community empowerment, and product responsibility. Publicly listed companies can disclose the information in the annual report, in a separate sustainability report, or in a corporate social responsibility report, which need to be submitted simultaneously to the Capital Market Supervisory Agency.
Environmental & Social & Governance
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Mandatory or voluntary
The geographical scope