Back to overview

ESG Reporting Guide 2.0. A Support Resource for Companies May 2019

}

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.

Issuer

Iceland

Year

2019

Region

Europe

Issuer (type)

Nasdaq Iceland (Stock Exchange)

Instrument type

Guide

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • Moderate 0.72%
    • Low 0.01%
    • E focus: climate change, climate risk, emissions, energy, environment, environmental policy, fresh water, ghg emissions, greenhouse gas, recycling, renewable energy, renewables, resource efficiency, sustainable finance, waste, water, water management, carbon intensity
    • S focus: compensation, 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, collective bargaining
    • G focus: audit, bribery, collective bargaining, conflict minerals, corruption, data privacy, data security, discrimination policy, employee turnover, forced labor, gender equality, gender pay, human capital, human rights, systemic risk, value creation, 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
    • Administrative services, Education, Finance, Information, Management, Manufacturing, Mining, Professional services, Retail trade