185-23 ESG Reporting Guide 2.0: A support resource for companies, 2019

Summary

This version of the ESG Reporting Guide is intended to meet several goals including elimiating and revise uncommon or impractical metrics, incorporating new developments in the marketplace (such as TCFD, SDGs, GRI Standards, EU NFR Directive, and others), simplifying and standardizing guidance, labels, and calculations, improving ESG engagement for small- and medium-sized business enterprises as well as attempting to cover all Nasdaq markets – including the U.S. equities market – in a single document.

Thumbnail image for This version of the ESG Reporting Guide is intended to meet several goals including elimiating and revise uncommon or impractical metrics, incorporating new developments in the marketplace (such as TCFD, SDGs, GRI Standards, EU NFR Directive, and others), simplifying and standardizing guidance, labels, and calculations, improving ESG engagement for small- and medium-sized business enterprises as well as attempting to cover all Nasdaq markets – including the U.S. equities market – in a single document.

Issuer

United States

Year

2019

Region

North America

Issuer (type)

Nasdaque (Stock Exchange)

Policy Type

Other sustainability policy

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