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Best Practice Risk Guidance for Policymakers and Stock Exchanges on Sustainability Initiatives

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Summary

This guidance is a voluntary technical aid to assist stock exchanges and regulators who have responsibility for corporate reporting practice and are contemplating the introduction of a new initiative – or further development of an existing one – to promote corporate sustainability reporting.

Issuer

UNCTAD

Year

2014

Region

International

Issuer (type)

United Nations; UNCTAD (International)

Instrument type

Guidance

Disclosure instrument

Yes

Geographical scope

International

Mandatory or voluntary

Voluntary

Text analysis

    • High 1.13%
    • Low 0.02%
    • E focus: climate change, climate risk, environment, greenhouse gas, water, emissions
    • S focus: human rights, social impacts, community development
    • G focus: financial reporting, responsible investment, accountability
    • Education, Finance, Management, Mining, Professional services