The ISR aims to provide a visual/illustrative conceptualisation of our enhanced sustainability related disclosure requirements (i.e. covering key aspects of disclosures within each section of the Sustainability Statement/report) and should be used in tandem with the Sustainability Reporting Guide and Toolkits. The ISR encompasses the following:

1. incorporation and conceptualisation of the enhanced sustainability-related disclosure requirements in a visual manner;
2. demonstration of flow of content, conciseness and readability of recommendations throughout to enable easy comprehension;
3. appropriate cross-references to corresponding requirements/recommendations of selected international sustainability reporting frameworks.