| Obligation | Type | Jurisdiction | Applicable To | Owner | Review Date | Status |
|---|---|---|---|---|---|---|
| IFRS S1 and S2 Sustainability Disclosure Requirement | reporting requirement | Malaysia | Group and all listed subsidiaries All material assets | Group ESG Lead | 2026-01-01 | Active |
| Employer Pays Principle - Group Responsible Recruitment Policy Related: Recruitment fees charged to migrant contract workers | company policy | Group-wide | All Group entities and contractors All assets with migrant labour | Group Head of HR | 2026-06-01 | Active |
| RSPO Principles and Criteria Certification Related: Pesticide runoff risk to river catchment | voluntary standard | International | Tradewinds Plantations Bhd Kuantan Oil Palm & Rice Estate | Estate Manager, TWP | 2026-12-31 | Active |
| DOE Air Pollution Control Licence Related: Local air quality complaints from Pasir Gudang residents | permit | Malaysia - Federal | Southern Power Generation Sdn Bhd Selatan Coal Power Station | Plant Manager, SPG | 2027-01-01 | Active |
| Verra VCS Project Registration Related: Carbon credit permanence and reversal risk | voluntary standard | International | Borneo Forest Carbon Sdn Bhd Ulu Baram Forest Concession | Carbon Programme Lead, BFC | 2027-09-01 | Active |
| Native Customary Rights Recognition Agreement Related: Native customary rights recognition in concession area | contract | Malaysia - Sarawak | Borneo Forest Carbon Sdn Bhd Ulu Baram Forest Concession | Community Relations Lead, BFC | 2028-03-15 | Active |
Obligations Register
Group ESG Lead