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[Playback] One report, sustainability disclosure requirement: The challenges ahead

Discussion on sustainability disclosure requirement, how to start sustainability reporting and pitfalls in implementation

Discussion on sustainability disclosure requirement, how to start sustainability reporting

The Securities and Exchange Commission has combined the disclosure format of the annual information statement (form 56-1) and the annual report (form 56-2) into One report (Form 56-1 One Report) In addition, the topic of “Corporate Social Responsibility” was replaced by “Business Development for Sustainability”, heralding a turning point for disclosure on Sustainability or ESG (Environment, Social and Governance) aspects of the business

One Report will be required for reporting year 2021, to be published in 2022. With the elevated level of sustainability disclosure, companies must now disclose material sustainability topics such as sustainability strategy, policy and targets, value chain issues, environmental impact and social engagement. The increased transparency in disclosure will increase confidence by all stakeholders and integrates sustainability with the corporate mission, strategy and business development.

The discussion points:

  • Key content of the sustainability disclosure requirement
  • How to start sustainability reporting
  • Pitfalls in implementation
  • Q&A session