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Guía para el reporte y divulgación voluntaria de factores ambientales, sociales y de gobierno corporativo

Guide for the report and voluntary disclosure of environmental, social and corporate governance factors



The Panama Stock Exchange (BVP), together with IDB Invest, has promoted the development of this Guide with the intention of supporting companies in the development and implementation of their sustainability strategies and the subsequent communication of their environmental performance. , social and corporate governance. This Guide facilitates the growth of the sustainable finance market and promotes transparency on sustainability issues in the capital markets. This Guide seeks: (1) Support companies to simplify and standardize the process of developing sustainability strategies (2) Guide issuers in the process of preparing voluntary reports on the disclosure of ESG factors (3) Contribute to the implementation and dissemination of best practices and global standards in corporate sustainability, and encourage issuers to follow them.






North America

Issuer (type)

Panama Stock Exchange (BVP); La Bolsa de Valores de Panamá (BVP) (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.31%
    • Low 0.02%
    • E focus: climate change, climate risk, deforestation, emissions, energy, environment, forests, ghg emissions, greenhouse gas, land use, pollution, renewable energy, resource efficiency, sustainable finance, sustainable products, waste, water, water scarcity, biodiversity
    • S focus: collective bargaining, compensation, data security, discrimination, diversity, gender equality, human capital, human rights, systemic risk, value creation, children
    • G focus: animal welfare, bribery, business ethics, business reporting, competitive behavior, corruption, esg report, esg reporting, esg reports, financial report, financial reporting, responsible investment, risk management, audit
    • GRI 102, GRI 103, GRI 201, GRI 202, GRI 203, GRI 204, GRI 205, GRI 206, GRI 207, GRI 301, GRI 302, GRI 303, GRI 304, GRI 305, GRI 306, GRI 307, GRI 308, GRI 401, GRI 402, GRI 403, GRI 404, GRI 405, GRI 406, GRI 407, GRI 408, GRI 409, GRI 410, GRI 411, GRI 412, GRI 413, GRI 414, GRI 415, GRI 416, GRI 417, GRI 418, GRI 419, GRI 101
    • Agriculture, Finance, Management, Manufacturing, Mining, Professional services