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Sustainable Voluntary Guidance for issuers

Costa Rica Current 2018

The National Stock Exchange of Costa Rica has created a Sustainable Voluntary Guidance to help issuers in preparing and disclosing information about the EGS criteria, in alignment with the SSE’s campaign to close the gap on ESG reporting guidance from stock exchanges.

Issuer name

The National Stock Exchange of Costa Rica

More information

This Guidance includes information emphasizing the importance of revealing sustainability efforts and the role of issuers and other capital market stakeholders in the progress of sustainable development. It includes recommendations to create a sustainable report fulfilling critical areas such as environment, social and corporate governance. Moreover, the Guidance introduces a series of performance indicators that reveal which areas are needed to improve, in order to achieve the Sustainable Development Goals (SDG).

Reporting resources

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Report issuers

Industry scope

All/none specified

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

Costa Rica

Region

South America

Date of publication

2018

Issuer type

Stock Exchange

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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