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 93% 93%
  • IIRC 75% 75%
  • SASB 75% 75%
  • CDP 66% 66%
  • TCFD 50% 50%
  • CDSB 21% 21%
Market STOCK EXCHANGEYEARESG GUIDANCEGRISASBTCFDIIRCCDSBCDP
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
ChinaHong Kong Exchanges and Clearing Limited2020*How to Prepare an ESG Report: A Step-by-Step Guide to ESG Reporting
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
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 Kuwait2017Sustainability 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
PeruBolsa de Valores de Lima2017Guía de Usuario para facilitar el llenado del Reporte de Sostenibilidad Corporativa
PhilippinesPhilippine Stock Exchange2019Sustainability Reporting Guidelines for Publicly Listed Companies
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 İstanbul2015Sustainability 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 Exchange2017Revealing the big picture: Your guide to ESG Reporting
USANasdaq2019ESG Reporting Guide 2.0: A Support Resource for Companies
VietnamHanoi Stock Exchange2016Environmental and Social Disclosure Guide
VietnamHo Chi Minh Stock Exchange2016Environmental and Social Disclosure Guide
TOTAL:524228421237

*updated version

Exchanges 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. 

Stock exchange

Argentina – Bolsa de Comercio de Buenos Aires
Armenia – Armenia Securities Exchange
Australia – Sydney Stock Exchange
Austria – Wiener Börse
Azerbaijan –  Baku Stock Exchange
Bangladesh – Chittagong Stock Exchange
Belarus – Belarusian Currency and Stock Exchange
Bermuda – Bermuda Stock Exchange
Bosnia and Herzegovina – Banja Luka Stock Exchange
Bulgaria – Bulgarian Stock Exchange
Canada – NEO Exchange
Colombia – Bolsa de Valores de Colombia
Côte D’Ivoire – Bourse Régionale des Valeurs Mobilières
Cyprus – Cyprus Stock Exchange
Czech Republic – Prague Stock Exchange
Dominican Republic – Bolsa y Mercados de Valores de la República Dominicana
Ecuador – Quito Stock Exchange
Hungary – Budapest Stock Exchange
Iran (Islamic Republic of) – Tehran Stock Exchange
Israel – Tel-Aviv Stock Exchange
Jamaica – Jamaica Stock Exchange
Kenya – Nairobi Securities Exchange
Korea (Republic of) – Korea Exchange
Macedonia, former Yugoslav Republic of – Macedonian Stock Exchange
Malta – Malta Stock Exchange
Mauritius – Stock Exchange of Mauritius
Mexico – Bolsa Institucional de Valores (BIVA)
Mongolia – Mongol Securities Exchange
Mongolia – Mongolian Stock Exchange
Namibia – Namibia Stock Exchange
Oman – Muscat Securities Market
Panama – Bolsa de Valores de Panamá
Poland – Warsaw Stock Exchange
Romania – Bucharest Stock Exchange
Russian Federation – Moscow Exchange
Rwanda – Rwanda Stock Exchange
Saudi Arabia – Saudi Stock Exchange, Tadawul
Serbia – Belgrade Stock Exchange
Slovenia – Ljubljana Stock Exchange
Somalia – Somali Stock Exchange
Seychelles – Trop-X
Switzerland – SIX Swiss Exchange
Tanzania – Dar es Salaam Stock Exchange (DSE)
Tunisia – Bourse des Valeurs Mobilières de Tunis
Uganda – Uganda Securities Exchange
United Arab Emirates – Dubai Financial Market
United States of America – New York Stock Exchange
Zimbabwe – Zimbabwe Stock Exchange

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