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Astana International Exchange’s voluntary disclosure guidance for environmental, social and governance (esg) reporting



The Amman Stock Exchange (AIX) has released guidance for ESG reporting for listed companies, funds, asset managers, and issuers of debentures and securities. The guidance encourages reporting on ESG aspects and aims to shift to a "comply-or-explain" principle starting in 2024 and introduce mandatory ESG reporting in 2026. The guidance also identifies the importance of ESG reporting for funds and fund managers and encourages disclosure of ESG aspects for companies that have issued green and social bonds. The guidance references several frameworks, including GRI, SASB, TCFD, CDSB, and International Integrated Reporting Council.







Issuer (type)

Astana International Exchange (AIX) (Stock Exchange)

Instrument type


Disclosure instrument


Geographical scope


Mandatory or voluntary


Text analysis

    • Low 0.43%
    • Low 0.01%
    • E focus: climate change, degradation, emissions, energy, environment, ghg emissions, greenhouse gas, hazardous waste, sustainable finance, waste, water, biodiversity
    • S focus: compensation, data privacy, data security, discrimination, diversity, employee training, gender pay, human rights, social impacts, systemic risk, value creation, collective bargaining
    • G focus: audit, collective bargaining, corruption, data privacy, data security, employee training, gender pay, human rights, social impacts, systemic risk, value creation, accountability
    • SDG 3: Good Health and Well-being, SDG 6: Clean Water and Sanitation, 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 16: Peace Justice Strong Institutions
    • GRI 103, GRI 203, GRI 204, GRI 205, GRI 301, GRI 302, GRI 303, GRI 304, GRI 305, GRI 306, GRI 307, GRI 308, GRI 401, GRI 403, GRI 404, GRI 405, GRI 406, GRI 407, GRI 412, GRI 414, GRI 415, GRI 418, GRI 102
    • Administrative services, Agriculture, Construction, Finance, Health, Information, Management, Manufacturing, Mining, Professional services, Public administration, Retail trade, Transportation