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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


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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


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




United States of America


North America

Date of publication


Issuer type

Financial Market Regulators

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


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