326-2 Model Guidance on Reporting ESG Information to Investors. A Voluntary Tool Kit for Stock Exchanges to Guide Issuers

Summary

With less than a third of stock exchanges currently providing written guidance to companies on ESG reporting, an information gap has emerged, preventing investors and other stakeholders from being able to access all of the information necessary to effectively evaluate listed companies. This is a resource for exchanges to ensure all markets provide reporting guidance to companies on the inclusion of ESG factors.

Thumbnail image for With less than a third of stock exchanges currently providing written guidance to companies on ESG reporting, an information gap has emerged, preventing investors and other stakeholders from being able to access all of the information necessary to effectively evaluate listed companies. This is a resource for exchanges to ensure all markets provide reporting guidance to companies on the inclusion of ESG factors.

Issuer

Sustainable Stock Exchanges (SSE) initiative

Year

2015

Region

International

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Education
Information

Restrictiveness

Very Low

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 4: Quality Education
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation, and Infrastructure
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 15: Life on Land
SDG 16: Peace, Justice, and Strong Institutions