In June 2022 the JSE released two guidance papers setting out sustainability and climate disclosure guidance for listed companies. The papers serve as guidance and are not a part of the Listings Requirements. To access the guidance papers click here.
The IRC submitted a comment submission on the draft guidance released in December 2021. To view the IRC’s commentary submission, click here. The IoDSA and King Committee provided further context in their comment submission. To view the IoDSA and King Committee’s comment submission, click here.