130-1 Environmental, Social and Governance: NZX Guidance Note

Summary

This guidance note is for NZX listed issuers that are considering the disclosure of ESG factors under the NZX Code. It is built on the understanding that most businesses will have some sort of interaction with one or more of the branches of ESG. While not exhaustive, this guidance note aims to help issuers better understand the benefits of ESG reporting and the global reporting regimes available.

Environmental, Social and Governance: NZX Guidance Note

Issuer

New Zealand

Year

2017

Region

Oceania

Issuer (type)

New Zealand's Exchange (NZX) (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Mining, Quarrying, Oil & Gas Extraction
Construction

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 1: No Poverty
SDG 2: Zero Hunger
SDG 4: Quality Education
SDG 7: Affordable and Clean Energy
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation, and Infrastructure
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 15: Life on Land
SDG 17: Partnerships for the Goals