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ESG & Sustainability Reporting Guidance for Mongolian Companies



While this Guidance is voluntary, it aims to: Raise awareness amongst issuers and investors on the importance of sustainability reporting and help issuers navigate the rapidly evolving landscape of sustainability disclosure; Outline simple steps for companies to help prepare annual sustainability reports; Suggest a set of key ESG indicators that companies should consider reporting on; Provide some practical resources that companies can explore when preparing their sustainability or integrated reports; Assist in contributing to the achievement of national and international sustainable development commitments and priorities, such as the National Development Plan and UN SDGs. The Guidance can be used by both large and small issuers either listed or non-listed as well as organizations that already have a long history of sustainability performance and those that are just starting on the journey. Listed issuers are strongly encouraged to refer to this Guidance in the implementation of sustainability practices, as well as annual reporting. Organizations that are not listed on the stock exchange (e.g., limited liability companies, state owned enterprises, non-governmental organizations) may use this document as a guide to assess their sustainability reporting practices and identify and address any gaps.







Issuer (type)

Financial Regulatory Commission (Financial Regulator)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary



Mongolian Stock Exchange (MSE), the Mongolian Sustainable Finance Association (MSFA), the International Finance Corporation (IFC), the International Network of Financial Centres for Sustainability (FC4S), the United Nations Environment Programme (UNEP), the United Nations Development Programme (UNDP) Country Office, United Nations (UN) Resident Mission in Mongolia

Text analysis

    • Moderate 0.68%
    • Low 0.00%
    • E focus: climate change, climate risk, conservation, deforestation, degradation, emissions, energy, energy use, environment, environmental management, fresh water, ghg emissions, green building, greenhouse gas, hazardous waste, pollution, recycled materials, recycling, renewable energy, resource efficiency, resource use, restoration, soil, solid waste, sustainable finance, sustainable products, waste, water, water management, water quality, water reuse, water scarcity, water use, wetlands, biodiversity
    • S focus: children, community development, compensation, data privacy, data security, discrimination, discrimination policies, discrimination policy, diversity, employee training, employee turnover, financial inclusion, gender equality, gender pay, human capital, human right, human rights, recruitment, responsible marketing, social impacts, systemic risk, value creation, basic services
    • G focus: audit, basic services, bribery, community development, corruption, data privacy, data security, discrimination policies, discrimination policy, employee training, employee turnover, financial inclusion, gender equality, gender pay, human capital, human right, human rights, responsible marketing, social impacts, systemic risk, value creation, accountability
    • SDG 13: Climate Action, SDG 17: Partnerships to achieve the SDGs
    • GRI 102, GRI 103, GRI 201, GRI 204, GRI 302, GRI 303, GRI 304, GRI 306, GRI 307, GRI 401, GRI 403, GRI 405, GRI 413, GRI 417, GRI 101
    • Administrative services, Agriculture, Construction, Education, Finance, Health, Management, Manufacturing, Mining, Professional services, Public administration, Real estate, Retail trade, Transportation