S.L. 386.31 Art. 6Sustainability reporting.

(1) (a) Large undertakings; and

(b) medium-sized undertakings and small undertakings that are listed public-interest entities, shall include in the directors’ report information necessary to understand the undertaking’s impacts on sustainability matters, information on the key intangible resources and information necessary to understand how sustainability matters affect the undertaking’s development, performance and position.

(2) The information referred to in sub-regulation (1) shall be clearly identifiable within the directors’ report, through a dedicated section of such directors’ report.

(3) A copy of the director’ report shall be delivered to the Registrar for registration, in accordance with article 183 of the Act.