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Communicating Sustainability: Six Recommendations for Listed Companies (version 2)



This guide will help companies listed in the Colombo Stock Exchange address topics related to environmental, social and governance (ESG) issues in their communications, as these aspects are among the factors influencing investment decisions by institutional and retail investors. The guide consolidates the current practices of investors and issuers and aims to provide guidance. It consists of useful recommendations related to sustainability reporting for companies.


Sri Lanka





Issuer (type)

Colombo Stock Exchange (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

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    • E focus: climate change, climate risk, energy, environment, environmental policy, ghg emissions, greenhouse gas, pollution, recycling, renewables, waste, water, emissions
    • S focus: collective bargaining, data privacy, discrimination, discrimination policy, diversity, gender pay, human capital, human rights, social impacts, compensation
    • G focus: business reporting, corruption, esg report, esg reporting, financial reporting, responsible investment, accountability
    • GRI 103, GRI 205, GRI 301, GRI 302, GRI 303, GRI 305, GRI 306, GRI 308, GRI 401, GRI 403, GRI 405, GRI 406, GRI 408, GRI 409, GRI 412, GRI 414, GRI 102
    • Finance, Management, Mining, Professional services, Retail trade