Is a listed issuers still required to disclose the common sustainability matters (CSMs) in its Sustainability Statement issued for financial year ending (“FYE”) on or after 31 December 2024 and 31 December 2025?

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All listed issuers are required to disclose the CSMs prescribed under Part B, Annexure PN9A-A of Practice Note 9A of the Main Listing Requirement in the Sustainability Statement issued for FYE on or after 31 December 2024.

However, disclosure of CSMs will no longer be required in Sustainability Statement issued for FYE on or after 31 December 2025.