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.
Industry sectors covered by the instrument
Organizations covered by the instrument
Large listed companies
Type of instrument
Mandatory or voluntary
The geographical scope