The Act requires certain companies to include material non-financial issues in the director’s report of the annual/financial report, and refers to the guidelines for good practice. The report shall include an assessment defining the key ratios necessary to understand operations and financial position, as well as the results of operations of the reporting entity. In addition, ratios and other information on personnel and environmental factors, and other potentially significant matters impacting on the operations of the reporting entity, need to be disclosed.
Industry sectors covered by the instrument
Organizations covered by the instrument
Large companies (listed & unlisted)
Employment and Economy
Type of instrument
Mandatory or voluntary
The geographical scope