The Code has been amended in 2015, with chapter 5 now requiring companies to produce integrated sustainability reports based on use of the GRI or IIRC framework standards. Its scope is wider than that of the Stock Exchange since it covers large companies but not only listed ones. A smaller stock exchange in Zimbabwe is also introducing a sustainability reporting policy, coming from an exchange that has smaller issuers.
Industry sectors covered by the instrument
Organizations covered by the instrument
Large companies (listed & unlisted)
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope