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Business and Principles of core Element
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[QUOTE="Yakub02, post: 307111, member: 94426"] Principles and core elements Section 3 of the Guidelines advocates for businesses to go beyond compliance and seek sustainability as part of their business operations. There are nine principles and core elements under the Economic, Environmental, Social and Governance factors that serve as indicators of what constitutes responsible business conduct. These include: (i) Governance Businesses should conduct and govern themselves with Ethics, Transparency and Accountability. Businesses, when engaged in influencing public and regulatory policy, should do so in a responsible manner. Businesses should provide products and services that are safe and contribute to sustainability throughout their life cycle. Businesses should engage with and provide value to their customers and consumers in a responsible manner. (ii) Social Businesses should promote the wellbeing of all employees. Businesses should respect the interests of, and be responsive towards all stakeholders, especially those who are disadvantaged, vulnerable and marginalised. Businesses should respect and promote human rights. Businesses should support inclusive growth and equitable development. (iii) Environment Business should respect, protect, and make efforts to restore the environment. Reporting Requirements Section 4 of the Guidelines stipulates that all listed companies are to issue sustainability reports which can be contained in the Annual Report or issued in a separate sustainability report. The time for issuance of the report mirrors the annual report. The sustainability report shall contain information that is relevant and meaningful to stakeholders. To identify material sustainability matters, listed companies should also consider the themes and guidance provided in internationally accepted standards such as the Global Reporting Initiative (GRI) Standard. The guidelines also state the format and reporting obligations. [/QUOTE]
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