The listing requirement of Bursa Malaysia Securities Berhad (Bursa) were amended on 26 September 2022, introducing an enhanced Sustainability Reporting Framework that both the Main Market and ACE Market listed issuers are now required to adopt in their annual reporting to shareholders. The key changes, encompass, inter-alia, the mandated sustainability matters, including the associated performance indicators, that are required to be disclosed by all listed issuers regardless of their size or sectors of business, in a prescribed format to be released by Bursa. The Malaysian Code of Corporate Governance (MCCG) 2021 edition, released by Securities Commission Malaysia on 28 April 2021, sets out 5 new practices which focus on Sustainability Governance, Management and Reporting. For the example, the Board together with the Management, is tasked to oversee the governance of sustainability in the listed issuers as a Group, including setting the Group's sustainability strategies, priorities, and targets, and ensuring such strategies, priorities, and targets, including the performance against these targets are communicated to internal and external stakeholders. The Listing Requirement amendments mentioned essentially provide the momentum for Listed Issuers to apply the new Practices on Sustainability under the MCCG 2021.