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Reference 1.1
As shown above, a listed company must provide a narrative statement of its material economics,
environmental and social risks and opportunities. The requirements are guided by
Sustainability Reporting Guide issued by Bursa Malaysia that based on the GRI Guideline are
automatically compliant. The principles used in the Guide is also based on the guidance from
GRI guidelines, such as principle of materiality. While GRI guideline is more like a standard
to deal with specific area of matters, the Guide issued by Bursa is more like a step-by-step
guideline to Malaysia companies to help them understand the entire process of sustainability
statement preparation. The shortcoming of the Guide is each part of the required process only
discuss through general statements, but the companies can understand clearer about the
statements through case studies/real life examples provided under each statements. On the other
hand, GRI standards provided very specific requirements on reporting disclosure.
Under Sustainability Reporting Guide, there are 4 major considerations for organisation to
embed sustaintiability in its business, as the chart below:
Reference 1.2