Guideline 34. Policy on disclosure

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The management implements a board-approved policy on disclosure of information. The policy identifies the limited instances when the management may choose to exercise discretion in the disclosure of information to stakeholders.

Guideline code
GG_04400
Mechanism
Mechanism
  • When the management chooses to exercise discretion in the disclosure of information, the external authority or the board may impose a time limit on the information embargo, beyond which the management would be compelled to disclose the information.
Structure
Structure
  • The public should be informed of the management’s policy on disclosure.
  • There should be complete transparency between the board and the management.
  • The disclosure policy of the management should comply and be aligned with that of the board.
Title HTML
Guideline 34. Policy on disclosure
Type
Guideline_1
Weight
48