77-9 ESG Reporting Guide 2.0. A Support Resource for Companies May 2019

Summary

This guide was created primarily for companies, but investors, exchanges, regulators, and other capital market stakeholders have contributed much to it. As a primer on the current practice and enduring value of ESG management and data reporting, we hope this guide brings clarity and synthesis to a crowded marketplace, not additional confusion. The Nasdaq ESG Reporting Guide is also, by design, a living document. The version is significantly revised, and it is expected to do so on a regular basis as new issues emerge, existing standards shift, and calculation methodologies improve.

Thumbnail image for This guide was created primarily for companies, but investors, exchanges, regulators, and other capital market stakeholders have contributed much to it. As a primer on the current practice and enduring value of ESG management and data reporting, we hope this guide brings clarity and synthesis to a crowded marketplace, not additional confusion. The Nasdaq ESG Reporting Guide is also, by design, a living document. The version is significantly revised, and it is expected to do so on a regular basis as new issues emerge, existing standards shift, and calculation methodologies improve.

Issuer

Iceland

Year

2019

Region

Europe

Issuer (type)

Nasdaq Iceland (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Mining, Quarrying, Oil & Gas Extraction
Education
Retail trade

Restrictiveness

Very High

Sustainable Development Goals (SDGs)

SDG 3: Good Health and Well-being
SDG 4: Quality Education
SDG 5: Gender Equality
SDG 7: Affordable and Clean Energy
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation, and Infrastructure
SDG 10: Reduced Inequality
SDG 11: Sustainable Cities and Communities
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 14: Life Below Water
SDG 16: Peace, Justice, and Strong Institutions