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Guidelines for the Preparation and Disclosure of ESG Relevant Issuer Information



These Guidelines are intended for issuers on the regulated market of the Republic of Croatia subject to non-financial disclosure requirements pursuant to Articles 21a and 24a of the Accounting Act, but also for those who decide to disclose non-financial statements pursuant to Article 21 of the Accounting Act on a voluntary basis.







Issuer (type)

Zagreb Stock Exchange (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Moderate 0.72%
    • Low 0.00%
    • E focus: climate change, deforestation, degradation, emissions, energy, environment, forests, ghg emissions, greenhouse gas, hazardous waste, oceans, pollution, recycling, renewable energy, resource efficiency, restoration, soil, sustainable agriculture, waste, water, water management, biodiversity
    • S focus: compensation, discrimination, diversity, forced labour, gender equality, gender pay, human capital, human rights, children
    • G focus: bribery, corruption, esg reporting, financial reporting, internal control, audit
    • SDG 2: Zero Hunger, 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 9: Industry Innovation and Infrastructure, SDG 10: Reduced Inequality, SDG 11: Sustainable Cities and Communities, SDG 12: Responsible Consumption and Production, SDG 13: Climate Action, SDG 14: Life Below Water, SDG 15: Life on Land, SDG 16: Peace Justice Strong Institutions, SDG 17: Partnerships to achieve the SDGs
    • GRI 103, GRI 205, GRI 301, GRI 302, GRI 303, GRI 304, GRI 305, GRI 306, GRI 307, GRI 403, GRI 405, GRI 406, GRI 408, GRI 409, GRI 412, GRI 414, GRI 419, GRI 102
    • Agriculture, Finance, Management, Manufacturing, Mining, Professional services