ESG Reporting Guide for Australian Companies

The guide is meant to fill the gap on how to report on ESG factors and establishing a common ground/understanding between institutional investors and companies on the importance of ESG factors

Issuer name

Australian Stock Exchange (ASX)

More information

The guide is meant to complement reporting requirements spelt out in other best practice guides such as the ASX Corporate Governance Principles and recommendations.

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

ESG coverage - E (Environment)

Biodiversity & Ecosystem Services, Climate & GHG emissions, Land Use & Forests, Energy, Materials & Resource Efficiency (circularity), Water, Environmental Compliance & Risk

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices, Product & Services Responsibility

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

Economic performance, Trade and Investment

Status

Current

Country

Australia

Region

Asia Pacific

Date of publication

2011

Issuer type

Stock Exchange

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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