Summary
This version of the ESG Reporting Guide is intended to meet several goals including elimiating and revise uncommon or impractical metrics, incorporating new developments in the marketplace (such as TCFD, SDGs, GRI Standards, EU NFR Directive, and others), simplifying and standardizing guidance, labels, and calculations, improving ESG engagement for small- and medium-sized business enterprises as well as attempting to cover all Nasdaq markets – including the U.S. equities market – in a single document.