The Sustainability Statement or Report required of a listed issuer by Bursa’s Listing Requirements is expected to address the listed issuer’s material sustainability matters that affect the economic, environmental, and social elements in which the listed issuer as a group operates.

The challenge is in determining the propriety, relevance, and extent of contents to be disclosed, including how Material Sustainability Matters are identified using the Materiality Assessment process promulgated by the 6 Sustainability Reporting Toolkits issued by Bursa. This programme covers in detail the areas of governance, themes and indicators, Materiality Assessment, Materiality Matrix, and stakeholder engagement and prioritisation, as well as how these impact Sustainability Reporting.

The Facilitator will demonstrate an example, focusing on an identified industry, to elucidate how Material Sustainability Matters are identified and reported on, including the use of Key Performance Indicators to corroborate how well the organisation has performed in managing the sustainability of its operations.