89-23 Astana International Exchange’s voluntary disclosure guidance for environmental, social and governance (esg) reporting

Summary

The Amman Stock Exchange (AIX) has released guidance for ESG reporting for listed companies, funds, asset managers, and issuers of debentures and securities. The guidance encourages reporting on ESG aspects and aims to shift to a "comply-or-explain" principle starting in 2024 and introduce mandatory ESG reporting in 2026. The guidance also identifies the importance of ESG reporting for funds and fund managers and encourages disclosure of ESG aspects for companies that have issued green and social bonds. The guidance references several frameworks, including GRI, SASB, TCFD, CDSB, and International Integrated Reporting Council.

Thumbnail image for The Amman Stock Exchange (AIX) has released guidance for ESG reporting for listed companies, funds, asset managers, and issuers of debentures and securities. The guidance encourages reporting on ESG aspects and aims to shift to a "comply-or-explain" principle starting in 2024 and introduce mandatory ESG reporting in 2026. The guidance also identifies the importance of ESG reporting for funds and fund managers and encourages disclosure of ESG aspects for companies that have issued green and social bonds. The guidance references several frameworks, including GRI, SASB, TCFD, CDSB, and International Integrated Reporting Council.

Year

2021

Region

Asia

Issuer (type)

Astana International Exchange (AIX) (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Voluntary Use

Main industries targeted

Finance & Insurance
Mining, Quarrying, Oil & Gas Extraction
Construction
Transportation & Warehousing

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 3: Good Health and Well-being
SDG 4: Quality Education
SDG 6: Clean Water and Sanitation
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 15: Life on Land
SDG 16: Peace, Justice, and Strong Institutions
SDG 17: Partnerships for the Goals