The guide seeks to impart the long-term value of measuring, managing, and reporting environmental, social, and corporate governance data and be used as a tool for such.
NASDAQ
More informationThe guide frames the importance of ESG reporting as beneficial not only for individual companies but also for investors, emphasizing the need to consider bottom line impacts and improving/harmonizing management practices. It uses the SSE model Guidance as a base for the guide but it incorporates 30 ESG metrics to track and disclose companies performance on environmental, social and governance matters. GRI is mentioned in all the metrics as a source/reference for companies to consult for more detailed information on the ESG disclosure matter.
Reporting resourcesTrue
Organizations covered by the instrumentLarge private and listed companies
Industry scopeAll/none specified
ESG coverage - E (Environment)Climate & GHG emissions, Energy, Water
ESG coverage- S (Social)Employment Conditions, Policies and Practices, Social Impacts & Value Creation, Human Rights
ESG coverage- G (Governance)Remuneration, Structure & Leadership, Ethics & Integrity, Accountability, Anti-Corruption and Anti-Competitive Behaviour
Current
CountryUnited States of America
RegionNorth America
Date of publication2019
Issuer typeFinancial Market Regulators
Reporting requirementsCodes, guidance, and questionnaires
Mandatory or voluntaryVoluntary
The geographical scopeNational/federal