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ESG Reporting Guide 2.0 - A Support Resource for Companies

United States of America Current 2019

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.

Issuer name

NASDAQ

More information

The 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 resources

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/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

Status

Current

Country

United States of America

Region

North America

Date of publication

2019

Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

Go to the instrument