ESG Disclosure Guidance Database

Exchanges with written ESG Guidance

Exchanges with guidance

The SSE maintains a database of all guidance documents provided by stock exchanges for listed companies so that other stock exchanges can learn from their peers. All guidance documents can be found below or on the fact sheet of individual stock exchanges. More information about the SSE campaign for ESG Disclosure can be found here.

Reporting instruments referenced in stock exchange guidance documents

  • GRI 95% 95%
  • SASB 78% 78%
  • IIRC 75% 75%
  • CDP 67% 67%
  • TCFD 57% 57%
  • CDSB 30% 30%
AustraliaAustralian Securities Exchange2015ESG Reporting Guide for Australian Companies
BahrainBahrain Bourse2020ESG Reporting Guide
BangladeshDhaka Stock Exchange2019Guidance on Sustainability Reporting
BelgiumEuronext Brussels2020Guidelines to Issuers for ESG Reporting
BotswanaBotswana Stock Exchange2018Guidance for Listed Companies on Reporting ESG Information to Investors
BrazilB32016*Novo Valor Corporate Sustainability: How to begin, who to involve, and what to prioritize
CanadaTMX Group Inc.2020*A Primer for Environmental & Social Disclosure
ChileBolsa de Comercio de Santiago2017How to include ESG factors: design and construction of sustainability reports (Also in Spanish)
China Shanghai Stock Exchange2008Guidelines for Environmental Information Disclosure of Listed Companies in Shanghai Stock Exchange (in Chinese)
ChinaShenzhen Stock Exchange2006Social Responsibility Instructions to Listed Companies
ChinaHKEX2020*How to Prepare an ESG Report: A Step-by-Step Guide to ESG Reporting
ColombiaBolsa de Valores de Colombia2020Guía para la Elaboración de Informes ASG para Emisores en Colombia
Costa RicaBolsa Nacional de Valores2018Guía voluntaria para la creación de reportes de sostenibilidad (in Spanish)
DenmarkNasdaq Copenhagen2019ESG Reporting Guide 2.0: A Support Resource for Companies
EgyptEgyptian Exchange2016Model Guidance for Reporting on ESG Performance and SDGs
EstoniaNasdaq Tallinn2019ESG Reporting Guide 2.0: A Support Resource for Companies
FinlandNasdaq Helsinki2019ESG Reporting Guide 2.0: A Support Resource for Companies
FranceEuronext Paris2020Guidelines to Issuers for ESG Reporting
GermanyDeutsche Börse2013Communicating Sustainability: Seven recommendations for issuers
GreeceAthens Exchange Group2019ESG Reporting Guide
HungaryBudapest Stock Exchange2021ESG Reporting Guide
IcelandNasdaq Iceland2019ESG Reporting Guide 2.0: A Support Resource for Companies (Also in Icelandic)
IndiaBombay Stock Exchange2018BSE Guidance Document on ESG Disclosures
IndonesiaIndonesia Stock Exchange2017Application of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies (in Indonesian)
IrelandEuronext Dublin2020Guidelines to Issuers for ESG Reporting
ItalyBorsa Italiana (LSE Group)2017Revealing the big picture: Your guide to ESG Reporting
JapanJapan Exchange Group2020Practical Handbook for ESG Disclosure (Also in Japanese)
JordanAmman Stock Exchange2018Guidance on Sustainability Reporting (Also in Arabic)
KazahkstanKazakhstan Stock Exchange2018*Methodology of preparing an Environmental, Social and Governance report
KuwaitBoursa Kuwait2021*Sustainability Disclosure Guide
LatviaNasdaq Riga2019ESG Reporting Guide 2.0: A Support Resource for Companies
LithuaniaNasdaq Vilnius2019ESG Reporting Guide 2.0: A Support Resource for Companies
LuxembourgLuxembourg Stock Exchange20192019 Guide to ESG Reporting
MalaysiaBursa Malaysia2018*Sustainability Reporting Guide
MexicoBolsa Mexicana de Valores2017Sustainability Guide: Towards Sustainable Development of Companies in Mexico
MoroccoBourse de Casablanca2017Guide sur la Responsabilité Sociètale des Enterprises et le reporting ESG
NetherlandsEuronext Amsterdam2020Guidelines to Issuers for ESG Reporting
New ZealandNew Zealand Stock Exchange2017Environmental, Social and Governance: NZX Guidance Note
NigeriaNigerian Stock Exchange2018Sustainability Disclosure Guidelines
NorwayOslo Børs2016Guidance on the reporting of corporate responsibility
PanamaLatin American Stock Exchange2021Guide for Reporting and Voluntary Disclosure of ESG
Peru Group BVL2017Guía de Usuario para facilitar el llenado del Reporte de Sostenibilidad Corporativa
PhilippinesPhilippine Stock Exchange2019Sustainability Reporting Guidelines for Publicly Listed Companies
PolandWarsaw Stock Exchange2021ESG Reporting Guidelines
PortugalEuronext Lisbon2020Guidelines to Issuers for ESG Reporting
QatarQatar Stock Exchange2016Guidance on ESG Reporting
SingaporeSingapore Exchange2018*Sustainability Reporting Guide
SpainBolsas y Mercados Españoles2016Voluntary Market Guidance for Listed Companies for Corporate Reporting on ESG Information
Sri LankaColombo Stock Exchange2019Communicating Sustainability: Six Recommendations for Listed Companies
SwedenNasdaq Stockholm2017ESG Reporting Guide 2.0: A Support Resource for Companies
ThailandStock Exchange of Thailand2012Guidelines for the preparation of sustainability reports
TurkeyBorsa İstanbul2020*Sustainability Directory for Companies
UAEAbu Dhabi Securities Exchange2019Abu Dhabi Securities Exchange ESG Disclosure Guidance for Listed Companies
UAEDubai Financial Market2019ESG Reporting Guide
UKEuronext London2020Guidelines to Issuers for ESG Reporting
UKLondon Stock Exchange2020*Revealing the full picture: Your guide to ESG Reporting
USANasdaq2019ESG Reporting Guide 2.0: A Support Resource for Companies
USANYSE2021Best Practices for Sustainability Reporting
VietnamHanoi Stock Exchange2016Environmental and Social Disclosure Guide
VietnamHo Chi Minh Stock Exchange2016Environmental and Social Disclosure Guide

*updated version

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