276. Where the interests of the company’s stakeholders and the company’s business conflict, such development should be disclosed subject to materiality thresholds as may be prescribed by the Board from time to time.

277. Every company must ensure that in making disclosures a broad range of communication channels are used bearing in mind the need to ensure that critical financial information reaches all shareholders at the same time.

278. Where appropriate, the results of all company decisions should be publicly disclosed.

279. Information to be disclosed should be prepared, audited and made available in accordance with the high accounting, financial and non-financial disclosure standards.

280. A company should not disclose its financial statements unless they have been approved by the Chairman of the Board and have been signed by the chief executive officer (CEO) and the chief finance officer (CFO).

281. The Board should be responsible for the governance of the company’s information communication technology.

282. The Board should establish a system for identifying and printing company information as an important business asset.

• According to the NATIONAL CODE ON CORPORATE GOVERNANCE ZIMBABWE