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Guidelines for the Preparation and Disclosure of ESG Relevant Issuer Information

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Summary

These Guidelines are intended for issuers on the regulated market of the Republic of Croatia subject to non-financial disclosure requirements pursuant to Articles 21a and 24a of the Accounting Act, but also for those who decide to disclose non-financial statements pursuant to Article 21 of the Accounting Act on a voluntary basis.

Thumbnail image for These Guidelines are intended for issuers on the regulated market of the Republic of Croatia subject to non-financial disclosure requirements pursuant to Articles 21a and 24a of the Accounting Act, but also for those who decide to disclose non-financial statements pursuant to Article 21 of the Accounting Act on a voluntary basis.
Issuer

Croatia

Year

2021

Region

Europe

Issuer (type)

Zagreb Stock Exchange (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary


Global Reporting Initiative (GRI)
  • Voluntary Use
Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Manufacturing
  • Mining, Quarrying, Oil & Gas Extraction
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 1: No Poverty
  • SDG 2: Zero Hunger
  • SDG 4: Quality Education
  • SDG 6: Clean Water and Sanitation
  • SDG 7: Affordable and Clean Energy
  • SDG 8: Decent Work and Economic Growth
  • SDG 9: Industry, Innovation, and Infrastructure
  • SDG 10: Reduced Inequality
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action
  • SDG 15: Life on Land
  • SDG 16: Peace, Justice, and Strong Institutions
  • SDG 17: Partnerships for the Goals

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