369-1 Best Practice Risk Guidance for Policymakers and Stock Exchanges on Sustainability Initiatives

Summary

This guidance is a voluntary technical aid to assist stock exchanges and regulators who have responsibility for corporate reporting practice and are contemplating the introduction of a new initiative – or further development of an existing one – to promote corporate sustainability reporting.

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Issuer

United Nations Conference on Trade and Development (UNCTAD)

Year

2014

Region

International

Issuer (type)

United Nations; UNCTAD (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Mining, Quarrying, Oil & Gas Extraction
Education
Professional, Scientific, & Technical Services

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 2: Zero Hunger
SDG 4: Quality Education
SDG 12: Responsible Consumption and Production
SDG 14: Life Below Water
SDG 15: Life on Land
SDG 17: Partnerships for the Goals