Stock Exchange Guidance on ESG Reporting

Click here to see what exchanges have not yet published guidance on ESG reporting

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
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) 2011


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
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 2018 The Ten Principles of Corporate Governance
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