Best Business Practice Circular 6/2017 'Business Review Report: Disclosure And Reporting Guide'​

The Companies Commission of Malaysia (SSM) has published the Best Business Practice Circular 6/2017 (BBPC 6/2017) entitled ‘Business Review Report: Disclosure and Reporting Guide’ as a guidance for companies in Malaysia to report on corporate social responsibility activities conducted by the company. 

The publication of this book is in line with the provision of section 253(3) of the Companies Act 2016 (CA2016) which aimed to promote the disclosure of social responsibility in the form of Business Review Report. Section 253(3) of the CA2016 stipulates that the Business Review Report will form part of the director’s report and that its contents include matters as set out in Part II of the Fifth Schedule of the CA2016.

The BBPC is divided into three parts:-

• The first part explain on the Corporate Responsibility Disclosure in Malaysia and how SSM’s Corporate Responsibility Agenda as well as the CA2016 contributes towards promoting corporate responsibility initiatives for all types of companies in Malaysia;
• The second part explain the overview, objectives, and benefits of business review reporting, as well as providing guidance on writing a business review report; and
• The third part provide the model template to demonstrate the overall report which focused on two areas that is environmental issues within the business and human rights in business. 

Although the compliance to the preparation and submission of Business Review Reports under the act is voluntary, SSM believe that it will add value to corporate reporting towards achieving business sustainability and being more transparent in the face of challenges as the policies, commitments, initiatives and type of action to be taken to prevent the possible impact of human rights on business operation may be disclosed.

BBPC can be downloaded and printed directly from SSM’s official website at http://www.ssm.com.my 

RELEASED BY : SURUHANJAYA SYARIKAT MALAYSIA (SSM)
DATE : 8 MARCH 2018

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PEKELILING AMALAN PERNIAGAAN TERBAIK 6/2017 ‘LAPORAN ULASAN PERNIAGAAN: PANDUAN PENZAHIRAN DAN PELAPORAN’

Suruhanjaya Syarikat Malaysia (SSM) telah menerbitkan Pekeliling Amalan Perniagaan Terbaik 6/2017 (BBPC 6/2017) bertajuk ‘Laporan Ulasan Perniagaan: Panduan Penzahiran dan Pelaporan’ sebagai panduan kepada syarikat-syarikat di Malaysia untuk melaporkan aktiviti-aktiviti tanggungjawab sosial korporat yang dijalankan oleh syarikat.

Penerbitan buku ini adalah selaras dengan pengenalan Seksyen 253(3) Akta Syarikat 2016 (AS2016) yang bertujuan menggalakkan penzahiran tanggungjawab sosial dalam bentuk Laporan Ulasan Perniagaan. Seksyen 253(3) AS2016 memperuntukkan agar Laporan Ulasan Perniagaan dilampirkan sebagai sebahagian daripada Laporan Pengarah dalam Penyata Kewangan yang diserahsimpan di SSM dan kandungannya adalah termasuk perkara yang dinyatakan dalam Bahagian II Jadual Kelima AS2016. 

BBPC 6/2017 terbahagi kepada tiga bahagian iaitu :-

• Bahagian Pertama memberi penerangan berhubung penzahiran tanggungjawab korporat di Malaysia dan bagaimana agenda tanggungjawab korporat SSM serta AS2016 menyumbang kepada penggalakkan inisiatif tanggungjawab korporat bagi kesemua jenis syarikat di Malaysia;
• Bahagian Kedua menjelaskan berkenaan gambaran keseluruhan, objektif, dan manfaat yang diraih daripada pelaporan ulasan perniagaan serta memberikan panduan dalam menyediakan laporan ulasan perniagaan; dan
• Bahagian ketiga menyediakan contoh laporan secara keseluruhan dengan memfokus kepada pelaporan dua isu iaitu mengenai isu-isu alam sekitar di dalam perniagaan serta hak asasi manusia di dalam perniagaan.

Walaupun pematuhan terhadap penyediaan dan pengemukaan Laporan Ulasan Perniagaan di bawah Akta tersebut ialah secara sukarela, SSM berpendapat dan percaya bahawa ia akan memberi nilai tambah ke atas pelaporan korporat kearah mencapai kemampanan perniagaan serta bersifat lebih telus berkenaan cabaran yang dihadapi kerana polisi, komitmen, inisiatif serta jenis tindakan yang diambil atau yang akan diambil bagi mencegah kemungkinan impak hak asasi manusia ke atas operasi perniagaan boleh dizahirkan melalui laporan tersebut.

BBPC boleh dimuat turun dan dicetak terus dari laman web rasmi SSM di http://www.ssm.com.my. 

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