SECTION 6: DISCLOSURE REQUIREMENTS

256 | Board Risk Committee Guide Ref Disclosure Requirement When How Source 5.11.2 T h e s u s t a i n a b i l i t y report must describe the sustainability practices with reference to the following primary components: (a) material environmental, social and governance factors; (b) policies, practices and performance; (c) targets; (d) sustainability reporting framework; and (e) Board statement. Annually within 5 months of the end of the financial year Annually (comply- ing with annual report deadline) Stand- alone Sustain- ability Report or Annual Report MR 711B, Practice Note 7.6 Para 4.1, CR 711B, Practice Note 7F Para 4.1 5.11.2 If the issuer excludes any primary component, it must disclose such exclusion and describe what it does instead, with reasons for doing so. Where the issuer cannot report on any primary component, the issuer must state so and explain what it does instead and the reasons for doing so. MR 711B, Practice Note 7.6 Para 3.2, CR 711B, Practice Note 7F Para 3.2 5.11.6 The issuer should select a sustainability reporting f r amewo rk wh i ch i s appropriate for and suited to its industry and business model, and explain its choice. MR Practice Note 7.6 Para 4.15, CR Practice Note 7F Para 4.15