(A1) The non-financial and sustainability information statement must contain the climate-related financial disclosures of the company.
(1) If the company is of a kind described in section 414CA(1)(a), (b), (c) or (d), the non-financial and sustainability information statement must contain information, to the extent necessary for an understanding of the company's development, performance and position and the impact of its activity, relating to, as a minimum -
(a) environmental matters (including the impact of the company's business on the environment),
(c) social matters,
(d) respect for human rights, and
(e) anti-corruption and anti-bribery matters.
(2) The information required by subsection (1) must include -
(a) a brief description of the company's business model,
(b) a description of the policies pursued by the company in relation to the matters mentioned in subsection (1)(a) to (e) and any due diligence processes implemented by the company in pursuance
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