...[There] is no statutory requirement at incorporation or listing to show a commitment to respect for human rights, or any express provisions recognizing a duty to society more generally...Bursa Malaysia has not adopted a responsible investment index though in 2006, it launched a CSR framework...Human Rights are...referenced throughout guidance materials elaborating on the Framework, most recently in a training tool for directors. The Framework...is not intended to be prescriptive...The duties of directors as provided in the Companies Act do not specifically include a duty to consider the company’s impacts on non-shareholders, including human rights impacts on individuals and communities affected by the company’s operations...Unless such issues are considered to have risk management implications, there are no requirements for companies to disclose the impacts of their operations on non-shareholders or employees, even in its annual report. The CSR Framework of Bursa Malaysia encourages voluntary disclosures on CSR related issues.