Since the Late 1980s,an Increasing Number of Minerals and Energy

Since the late 1980s,an increasing number of minerals and energy companies are making environmental and social disclosures.The majority of these are voluntary; however,there is a requirement to disclose:

A) A separate environmental report that details the company's environmental management system where it is extracting minerals under licence from an international mineral rights holder.
B) Details of compliance with government environmental regulations relevant to the company in line with best practice corporate governance.
C) Details of the entity's performance in relation to environmental regulation in the company's Directors' Report if it is subject to any particular and significant environmental regulation under a law of the Commonwealth or of a State or Territory.
D) Disclosure of corporate environmental and social performance in a separate report where the shares of the company are less than 50 per cent Australian owned.
E) None of the given answers.