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ESG Reporting Guide 2.0: A support resource for companies, 2019



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.


United States




North America

Issuer (type)

Nasdaque (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.47%
    • Low 0.01%
    • E focus: carbon intensity, climate change, climate risk, energy, environment, environmental policy, fresh water, ghg emissions, greenhouse gas, recycling, renewable energy, renewables, resource efficiency, sustainable finance, waste, water, water management, emissions
    • S focus: collective bargaining, conflict minerals, data privacy, data security, discrimination, discrimination policy, diversity, employee turnover, forced labor, gender equality, gender pay, human capital, human rights, recruiting, recruitment, systemic risk, value creation, compensation
    • G focus: audit, board diversity, board independence, bribery, corporate finance, corruption, esg reporting, esg reports, financial reporting, legal challenges, responsible investment, risk management, accountability
    • SDG 3: Good Health and Well-being, SDG 4: Quality Education, SDG 5: Gender Equality, SDG 6: Clean Water and Sanitation, SDG 7: Affordable and Clean Energy, SDG 8: Decent Work and Economic Growth, SDG 10: Reduced Inequality, SDG 12: Responsible Consumption and Production, SDG 13: Climate Action, SDG 16: Peace Justice Strong Institutions, SDG 17: Partnerships to achieve the SDGs
    • GRI 103, GRI 205, GRI 301, GRI 302, GRI 303, GRI 305, GRI 308, GRI 401, GRI 403, GRI 405, GRI 406, GRI 408, GRI 409, GRI 412, GRI 414, GRI 418, GRI 102
    • Finance, Management, Manufacturing, Mining, Professional services