The ESG Reporting and Disclosure Principles 2020 is a set of guidelines developed by the National Bank of Georgia and the Organization for Economic Co-operation and Development (OECD) to promote environmental, social, and governance (ESG) reporting by financial institutions in Georgia. The Principles provide a framework for financial institutions to disclose information about their ESG performance, risks, and opportunities. They encourage financial institutions to integrate ESG considerations into their business operations, risk management, and decision-making processes. The Principles are designed to be voluntary and flexible, allowing financial institutions to tailor their reporting to their specific circumstances and priorities. They are also aligned with international best practices, including the OECD Guidelines for Multinational Enterprises and the United Nations Principles for Responsible Investment. Overall, the ESG Reporting and Disclosure Principles 2020 aim to promote transparency and accountability in ESG reporting by financial institutions in Georgia. They provide a useful tool for financial institutions to assess and communicate their ESG performance to stakeholders, and to promote sustainable and responsible business practices in the Georgian financial sector.