Summary
This guide was created primarily for companies, but investors, exchanges, regulators, and other capital market stakeholders have contributed much to it. As a primer on the current practice and enduring value of ESG management and data reporting, we hope this guide brings clarity and synthesis to a crowded marketplace, not additional confusion. The Nasdaq ESG Reporting Guide is also, by design, a living document. The version is significantly revised, and it is expected to do so on a regular basis as new issues emerge, existing standards shift, and calculation methodologies improve.