Disclosure integrity requires listed entities to provide accurate, timely, accessible filings, stakeholder-focused governance, and meaningful performance updates.

Listed Entities must apply applicable accounting standards, obtain independent and qualified annual audits, and provide non-misleading, accurate, explicit and timely information to recognised stock exchanges and investors. Dissemination channels must ensure equal, timely and cost-efficient investor access. Directors must act in good faith and consider the interests of members, the Listed Entity, employees, shareholders, society and environmental protection. Timely filings and periodic reports must contain sufficient material business, financial performance and management information to enable investors to track performance and assess current status.

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