Zimbabwe Stock Exchange (ZSE) Listing Requirements of Securities and Exchange Commission (SECZ), 2015

Zimbabwe Current 2015

The ZSE Listing Requirements require companies to disclose material environmental and social aspects of their organisational performance in their annual reports (either integrated or separately), alongside with financial and corporate governance aspects. Companies are notably encouraged to disclose their “sustainability policy, including mitigation of risks, sustainability performance data” and to “apply internationally accepted reporting frameworks”. The GRI Guidelines is recommended as framework standard.

Scope

General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Large listed companies

Issuer type

Stock Exchange

Type of instrument

Requirement

Mandatory or voluntary

Mandatory

The geographical scope

National

Project Partners