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.


Stock exchange


Publication link

Australia – Australian Securities Exchange 2015 ESG Reporting Guide for Australian Companies
Belgium – Euronext Brussels 2020 Guidelines to Issuers for ESG Reporting
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 prioritize
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 (in Chinese)
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 2019 ESG Reporting Guide 2.0: A Support Resource for Companies
Egypt – Egyptian Exchange 2016 Model Guidance for Reporting on ESG Performance and SDGS
Estonia – Nasdaq Tallinn 2019 ESG Reporting Guide 2.0: A Support Resource for Companies
Finland – Nasdaq Helsinki 2019 ESG Reporting Guide 2.0: A Support Resource for Companies
France – Euronext Paris 2020 Guidelines to Issuers for ESG Reporting
Germany – Deutsche Börse 2013 Communicating Sustainability: Seven recommendations for issuers
Greece – Athens Exchange Group 2019 ESG Reporting Guide
Hong Kong – Hong Kong Exchanges



How to Prepare an ESG Report: A Step-by-Step Guide to ESG Reporting

Leadership Role and Accountability in ESG. Guide for Board and Directors

Iceland – Nasdaq Iceland 2019 ESG Reporting Guide 2.0: A Support Resource for Companies (Also in Icelandic)
India – Bombay Stock Exchange



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 (in Indonesian)
Ireland – Euronext Dublin 2020 Guidelines to Issuers for ESG Reporting
Italy – Borsa Italiana (LSE Group) 2017 Revealing the big picture: Your guide to ESG Reporting
Japan – Japan Exchange Group 2020 Practical Handbook for ESG Disclosure (Also in Japanese)
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 2019 ESG Reporting Guide 2.0: A Support Resource for Companies
Lithuania – Nasdaq Vilnius 2019 ESG Reporting Guide 2.0: A Support Resource for Companies
Luxembourg – Luxembourg Stock Exchange 2019 2019 Guide to ESG Reporting
Malaysia – Bursa Malaysia 2018* 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
Netherlands – Euronext Amsterdam 2020 Guidelines to Issuers for ESG Reporting
New Zealand – New Zealand Stock Exchange 2017 Environmental, Social and Governance: NZX Guidance Note
Nigeria – The Nigerian Stock Exchange 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
Portugal – Euronext Lisbon 2020 Guidelines to Issuers for ESG Reporting
Qatar – Qatar Stock Exchange 2016 Guidance on ESG Reporting
Singapore – Singapore Exchange 2018* Sustainability Reporting Guide
South Africa – Johannesburg Stock Exchange 2014 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 2019 Communicating Sustainability: Six Recommendations for Listed Companies 
Sweden – Nasdaq Stockholm 2017 ESG Reporting Guide 2.0: A Support Resource for Companies
Thailand – Stock Exchange of Thailand 2012 Guidelines for the preparation of sustainability reports
Turkey – Borsa Istanbul 2015 Sustainability Directory for Companies
United Arab Emirates – Abu Dhabi Securities Exchange 2019 Abu Dhabi Securities Exchange ESG Disclosure Guidance for Listed Companies
United Kingdom – Euronext London 2020 Guidelines to Issuers for ESG Reporting
United Kingdom – London Stock Exchange (LSE Group)  2017 Revealing the big picture: your guide to ESG reporting
United States of America – 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

*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
Bahrain – Bahrain Bourse
Bangladesh – Chittagong Stock Exchange
Bangladesh – Dhaka Stock Exchange
Belarus – Belarusian Currency and Stock Exchange
Bermuda – Bermuda Stock Exchange
Bosnia and Herzegovina – Banja Luka 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
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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