"Guidance on Sustainability Reporting for Listed Companies in Bangladesh" aims to promote sustainable practices and reporting among companies listed on the stock exchange. The guidance outlines key principles, disclosures, and reporting formats for sustainability reporting, including environmental, social, and governance (ESG) issues. It encourages companies to report on their sustainability performance, risks, and opportunities, and to engage with stakeholders on sustainability matters. The guidance also provides guidance on how companies can integrate sustainability into their corporate governance structures and strategies. There is an expectation that listed companies will adopt the guidance and publish their sustainability reports annually.