Summary
Important amendment in the rule 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. This regulation concerns Annual Reporting for Publicly Listed Companies – superseding the Capital Markets Supervisory Agency Regulation No. X.K.6., 2006. 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.