ESG Disclosure Guidance Database
Exchange with written ESG Guidance
Exchanges with guidance
The following markets where there are stock exchanges tracked by the SSE initiative have published guidance for their listed companies on ESG disclosure. This guidance may have been developed by the exchange, in partnership with another organization, or soley by another organization. The author and date and additional information about the publication can be found below by clicking the + on the right to expand the box.
Australia – Australian Securities Exchange
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ESG Reporting Guide for Australian CompaniesAuthor: The Financial Services Council (FSC) and The Australian Council of Superannuation Investors (ACSI). Available on the Australian Stock Exchange’s (ASX) website. Date: 2015 Access here on ASX’s website |
Botswana – Botswana Stock Exchange
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Guidance for Listed Companies on Reporting ESG Information to InvestorsAuthor: Botswana Stock Exchange Date: 2018 Access here on BSE’s wesbite
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Brazil – B3
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Novo Valor Corporate Sustainability: How to begin, who to involve, and what to prioritzeAuthor: B3 Date: 2016 (previous version published in 2011) Access here on B3’s website |
Canada – TMX Group
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A Primer for Environmental & Social DisclosureAuthor: TMX Date: 2014 |
Chile – Bolsa de Comercio de Santiago
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How to include environmental, social and corporate governance factors: design and construction of sustainability reports (Also in Spanish)Author: Santiago Stock Exchange Date: 2017 |
Canada – TMX Group
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A Primer for Environmental & Social DisclosureAuthor: TMX Date: 2014 |
China – Shanghai Stock Exchange
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Guidelines for Environmental Information Disclosure of Listed Companies in Shanghai Stock ExchangeAuthor: Shanghai Stock Exchange Date: 2008 |
China – Shenzhen Stock Exchange
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Social Responsibility Instructions to Listed CompaniesAuthor: Shenzhen Stock Exchange Date: 2006 |
Costa Rica – Bolsa Nacional de Valores
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Guía voluntaria para la creación de reportes de sostenibilidad (in Spanish)Author: National Stock Exchange of Costa Rica Date: 2018 |
Denmark – Nasdaq Copenhagen
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ESG Reporting GuideAuthor: Nasdaq Date: 2019 (builds on previous version for the Nordic and Baltic region published in 2017) |
Egypt – Egyptian Exchange
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Model Guidance for Reporting on ESG Performance and SDGSAuthor: The Egyptian Exchange Date: 2019 |
Estonia – Nasdaq Tallinn
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ESG Reporting GuideAuthor: Nasdaq Date: 2019 (builds on previous version for the Nordic and Baltic region published in 2017) |
Finland – Nasdaq Helsinki
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ESG Reporting GuideAuthor: Nasdaq Date: 2019 (builds on previous version for the Nordic and Baltic region published in 2017) |
Germany – Deutsche Börse
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Communicating Sustainability: Seven recommendations for issuersAuthor: Deutsche Börse Date: 2013 |
Greece – Athex Group
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ESG Reporting GuideAuthor: Athens Stock Exchange Date: 2019 |
Hong Kong – Hong Kong Exchanges
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ESG Reporting Guide, How to Prepare an ESG ReportAuthor: HKEX Date: 2018 (updated from 2012 – find out more on the HKEX fact sheet in the SSE Stock Exchange Sustainability Database) |
Iceland – Nasdaq Iceland
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ESG Reporting GuideAuthor: Nasdaq Date: 2019 (builds on previous version for the Nordic and Baltic region published in 2017) |
Latvia – Nasdaq Riga
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ESG Reporting GuideAuthor: Nasdaq Date: 2019 (builds on previous version for the Nordic and Baltic region published in 2017) |
Lithuania – Nasdaq Vilnius
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ESG Reporting GuideAuthor: Nasdaq Date: 2019 (builds on previous version for the Nordic and Baltic region published in 2017) |
Canada – TMX Group
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A Primer for Environmental & Social DisclosureAuthor: TMX Date: 2014 |
USA – Nasdaq
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ESG Reporting GuideAuthor: Nasdaq Date: 2019 (builds on previous version for the Nordic and Baltic region published in 2017) |
Canada – TMX Group
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A Primer for Environmental & Social DisclosureAuthor: TMX Date: 2014 |
Exchange without written ESG Guidance
Exchanges without guidance
The following markets where there are stock exchanges tracked by the SSE initiative have not yet published guidance on ESG reporting for their market. Some of these exchanges are already discussing the development of guidance with the SSE, and some have committed to developing guidance. Those who have committed to doing so, are marked below.