19. The undertaking shall disclose the composition of the administrative, management and supervisory bodies, their roles and responsibilities and access to expertise and skills with regard to sustainability matters.
20. The objective of this Disclosure Requirement is to provide an understanding of:
(a) the composition and diversity of the administrative, management and supervisory bodies;
(b) the roles and responsibilities of the administrative, management and supervisory bodies in exercising oversight of the process to manage material impacts, risks and opportunities, including management's role in these processes; and
(c) the expertise and skills of its administrative, management and supervisory bodies on sustainability matters or access to such expertise and skills.
21. The undertaking shall disclose the following information about the composition and diversity of the members of the undertaking's administrative, management and supervisory bodies:
(a) the number of executive and non-
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