Summary
The MSE Corporate Governance Code (“the Code”) advocates that companies report on environmental and social issues based on the principle of transparency and in accordance with relevant legal requirements and good international practices. These Guidelines aim to support this reporting process, while providing a broader view on the reporting context and practices. The Guidelines aim to strengthen companies’ understanding of ESG issues and related reporting frameworks and standards. Moreover, they provide guidance on how companies can communicate their ESG performance in a meaningful way. In short, the key objectives of the Guidelines are to: Provide companies with specific information on meeting the ESG reporting expectations in North Macedonia; Provide a broader context on ESG reporting developments, standards and good practices to prepare for the requirements of the international financial community; Help advance ESG performance in North Macedonia and capture the subsequent benefits.

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