The seven recommendations in this guide are designed to assist issuers of all sizes and sectors in integrating environmental, social and governance (ESG) information into effective capital market communication1). There are no formal obligations associated with this guide. It is expressly not designed to constitute mandatory new procedures for capital market communication that apply to listed issuers on Deutsche Börse’s platforms. Instead, it should be seen as a useful tool in aligning the complex issue of sustainability with the concrete information requirements of investors / analysts by taking capacity constraints at corporate level into account.
Industry sectors covered by the instrument
Organizations covered by the instrument
All listed companies
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope