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. 


Stock exchange


Publication link

Australia – Australian Securities Exchange 2015 ESG Reporting Guide for Australian Companies
Botswana – Botswana Stock Exchange 2018 Guidance for Listed Companies on Reporting ESG Information to Investors 
Brazil – B3 2016 Novo Valor Corporate Sustainability: How to begin, who to involve, and what to prioritze
Canada – TMX Group 2014 A Primer for Environmental & Social Disclosure
Chile – Bolsa de Comercio de Santiago 2017 How to include environmental, social and corporate governance factors: design and construction of sustainability reports (Also in Spanish)
China – Shanghai Stock Exchange 2008 Guidelines for Environmental Information Disclosure of Listed Companies in Shanghai Stock Exchange
China – Shenzhen Stock Exchange 2006 Social Responsibility Instructions to Listed Companies
Costa Rica – Bolsa Nacional de Valores 2018 Guía voluntaria para la creación de reportes de sostenibilidad (in Spanish)
Denmark – Nasdaq Copenhagen 2017 ESG Reporting Guide
Egypt – Egyptian Exchange 2016 Model Guidance for Reporting on ESG Performance and SDGS
Estonia – Nasdaq Tallinn 2017 ESG Reporting Guide
Finland – Nasdaq Helsinki 2017 ESG Reporting Guide
Germany – Deutsche Börse 2013 Communicating Sustainability: Seven recommendations for issuers
Greece – Athex Group 2019 ESG Reporting Guide
Hong Kong – Hong Kong Exchanges Updated 2018 ESG Reporting Guide, How to Prepare an ESG Report
Iceland – Nasdaq Iceland 2017 ESG Reporting Guide
India – Bombay Stock Exchange (BSE)



National Voluntary Guidelines on Social, Environmental & Economic Responsibilities of Business

BSE Guidance Document on ESG Disclosures

India – National Stock Exchange of India 2010 Corporate Governance: An Emerging Scenario
Indonesia – Indonesia Stock Exchange 2017 Application of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies
Italy – Borsa Italiana (LSE Group) 2017 Revealing the big picture: Your guide to ESG Reporting
Japan – Japan Exchange Group 2019 “Model Guidance for Companies on Reporting on ESG Information”日本語訳
Jordan – Amman Stock Exchange 2018 Guidance on Sustainability Reporting (Also in Arabic)
Kazahkstan – Kazakhstan Stock Exchange 2016 Methodology of preparing an Environmental, Social and Governance report
Kuwait – Boursa Kuwait 2017 Sustainability Disclosure Guide
Latvia – Nasdaq Riga 2017 ESG Reporting Guide
Lithuania – Nasdaq Vilnius 2017 ESG Reporting Guide
Luxembourg – Luxembourg Stock Exchange 2019 2019 Guide to ESG Reporting
Malaysia – Bursa Malaysia 2015 Sustainability Reporting Guide
Mexico – Bolsa Mexicana de Valores 2017 Sustainability Guide: Towards Sustainable Development of Companies in Mexico 
Morocco – Bourse de Casablanca 2017 Guide sur la Responsabilité Sociètale des Enterprises et le reporting ESG
New Zealand – NZX Limited 2017 Environmental, Social and Governance: NZX Guidance Note
Nigeria – The Nigerian Stock Exchange (NSE) 2018 Sustainability Disclosure Guidelines
Norway – Oslo Børs 2016 Guidance on the reporting of corporate responsibility
Peru – Lima Stock Exchange 2017 Guía de Usuario para facilitar el llenado del Reporte de Sostenibilidad Corporativa 
Philippines – Philippines Stock Exchange 2019 Sustainability Reporting Guidelines for Publicly Listed Companies
Qatar – Qatar Stock Exchange 2016 Guidance on ESG Reporting
Singapore – Singapore Exchange 2011 Guide to Sustainability Reporting for Listed Companies
South Africa – Johannesburg Stock Exchange 2004 SRI Index Background and Criteria
Spain – Bolsas y Mercados Españoles 2016 Voluntary Market Guidance for Listed Companies for Corporate Reporting on ESG Information
Sri Lanka – Colombo Stock Exchange 2018 Communicating Sustainability: Six Recommendations for Listed Companies 
Sweden – Nasdaq Stockholm 2017 ESG Reporting Guide
Thailand – Stock Exchange of Thailand (SET) 2012 Guidelines for the preparation of sustainability reports
Turkey – Borsa Istanbul 2015 Sustainability Directory for Companies
UAE – Abu Dhabi Securities Exchange 2019 Abu Dhabi Securities Exchange ESG Disclosure Guidance for Listed Companies
United Kingdom – London Stock Exchange 2017 Revealing the big picture: your guide to ESG reporting
USA – Nasdaq 2019 ESG Reporting Guide 2.0: A support resource for companies
Vietnam – Hanoi Stock Exchange 2016 Environmental and Social Disclosure Guide 
Vietnam – Hochiminh Stock Exchange 2016 Environmental and Social Disclosure Guide

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.

Stock exchange


Argentina – Bolsa de Comercio de Buenos Aires Not Committed
Australia – Sydney Stock Exchange Not Committed
Bahrain – Bahrain Bourse Not Committed
Bangladesh – Chittagong Stock Exchange Committed Q2 2017
Bangladesh – Dhaka Stock Exchange Not Committed
Belarus – Belarusian Currency and Stock Exchange Not Committed
Belgium – Euronext Brussels Not Committed
Bermuda – Bermuda Stock Exchange Not Committed
Bosnia and Herzegovina – Banja Luka Stock Exchange Not Committed
Canada – Aequitas NEO Exchange Not Committed
Colombia – Bolsa de Valores de Colombia Not Committed
Cyprus – Cyprus Stock Exchange Not Committed
Ecuador – Quito Stock Exchange Not Committed
France – Euronext Paris Not Committed
Hungary – Budapest Stock Exchange Not Committed
Indonesia – Indonesia Stock Exchange Not Committed
Ireland – Irish Stock Exchange Not Committed
Israel – Tel-Aviv Stock Exchange Not Committed
Jamaica – Jamaica Stock Exchange Not Committed
Kenya – Nairobi Securities Exchange Committed Q1 2016
Korea (Republic of) – Korea Exchange Not Committed
Macedonia, former Yugoslav Republic of – Macedonian Stock Exchange Not Committed
Malta – Malta Stock Exchange Not Committed
Mauritius – Stock Exchange of Mauritius Not Committed
Mongolia – Mongolian Stock Exchange Committed Q1 2018
Namibia – Namibia Stock Exchange Not Committed
Netherlands – Euronext Amsterdam Not Committed
Oman – Muscat Securities Market Not Committed
Panama – Bolsa de Valores de Panamá Not Committed
Poland – Warsaw Stock Exchange Not Committed
Portugal – Euronext Lisbon Not Committed
Romania – Bucharest Stock Exchange Committed Q3 2015
Russian Federation – Moscow Exchange Not Committed
Rwanda – Rwanda Stock Exchange Not Committed
Saudi Arabia – Saudi Stock Exchange, Tadawul Committed Q2 2019
Serbia – Belgrade Stock Exchange Not Committed
Slovenia – Ljubljana Stock Exchange Not Committed
Seychelles – Trop-X Committed Q2 2016
Switzerland – SIX Swiss Exchange Not Committed
Tanzania – Dar es Salaam Stock Exchange (DSE) Committed Q1 2017
Tunisia – Bourse des Valeurs Mobilières de Tunis Not Committed
Uganda – Uganda Securities Exchange Not Committed
United Arab Emirates – Dubai Financial Market Not Committed
United Kingdom – Euronext London Not Committed
USA – NYSE Not Committed
Western Africa – BRVM Not Committed
Zimbabwe – Zimbabwe Stock Exchange Not Committed

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