Summary
The Panama Stock Exchange (BVP), together with IDB Invest, has promoted the development of this Guide with the intention of supporting companies in the development and implementation of their sustainability strategies and the subsequent communication of their environmental performance. , social and corporate governance. This Guide facilitates the growth of the sustainable finance market and promotes transparency on sustainability issues in the capital markets. This Guide seeks: (1) Support companies to simplify and standardize the process of developing sustainability strategies (2) Guide issuers in the process of preparing voluntary reports on the disclosure of ESG factors (3) Contribute to the implementation and dissemination of best practices and global standards in corporate sustainability, and encourage issuers to follow them.

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