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Model Guidance on Reporting ESG Information to Investors: A Voluntary Tool For Stock Exchanges to Guide Issuers

With less than a third of stock exchanges currently providing written guidance to companies on ESG reporting, an information gap has emerged, preventing investors and other stakeholders from being able to access all of the information necessary to effectively evaluate listed companies. This is a resource for exchanges to ensure all markets provide reporting guidance to companies on the inclusion of ESG factors.

Authors

  • Principles for Responsible Investment
  • United Nations Conference on Trade and Development
  • United Nations Environment Programme
  • United Nations Global Compact