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Leading the way for a better tomorrow. JSE Sustainability Disclosure Guidance, June 2022



While the JSE has implicitly held requirements for sustainability disclosure through its links to the King Codes on corporate governance, there has been no prior detailed guidance to assist listed companies on sustainability/ESG reporting. This document provides that support and lays out the wide range of benefits to sustainability disclosure guidance. It recognises the need for clear guidance that achieves the following: 1. To help local companies to navigate the rapidly changing ESG landscape; 2. To acknowledge and reflect South Africa’s unique sustainability challenges; 3. To assist in driving improved ESG performance, accountability, and business leadership; and 4. To contribute to enhanced transparency and consistency. In response to the rapidly evolving landscape of sustainability standards and frameworks, this guidance provides JSE-listed issuers with guidelines specifically tailored to the South African context, while being fully cognisant of global best practice. This Disclosure Guidance will serve as a foundation for further, topic specific guidance. The first of these sub-topics is Climate Disclosure, which will be released alongside this document.


South Africa





Issuer (type)

Johannesburg Stock Exchange (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary



German Federal Ministry of Economic and Climate Action, International Finance Corporation

Text analysis

    • Moderate 0.65%
    • Low 0.00%
    • E focus: climate change, climate risk, conservation, deforestation, degradation, emissions, energy, energy use, environment, forests, ghg emissions, greenhouse gas, hazardous waste, land use, pollution, recycling, resource use, restoration, solid waste, sustainable finance, waste, water, water risk, water use, biodiversity
    • S focus: community development, compensation, conflict minerals, discrimination, diversity, employee turnover, employment practices, human capital, human rights, intellectual property, recruiting, social impacts, systemic risk, value creation, collective bargaining
    • G focus: audit, bribery, collective bargaining, community development, conflict minerals, corruption, employee turnover, employment practices, human capital, human rights, intellectual property, lobbying, social impacts, systemic risk, value creation, accountability
    • SDG 12: Responsible Consumption and Production
    • GRI 202, GRI 203, GRI 204, GRI 205, GRI 207, GRI 302, GRI 303, GRI 304, GRI 305, GRI 306, GRI 308, GRI 401, GRI 403, GRI 404, GRI 405, GRI 406, GRI 407, GRI 408, GRI 409, GRI 410, GRI 413, GRI 414, GRI 415, GRI 416, GRI 417, GRI 418, GRI 201
    • Administrative services, Agriculture, Arts, Education, Finance, Health, Information, Management, Manufacturing, Mining, Professional services, Public administration, Retail trade, Transportation