MARKET ACTIVITY NEWS + INSIGHTS SOLUTIONS ABOUT ESG Reporting Guide A voluntary support program for companies In May 2019, we launched our new global environmental, social and governance (ESG) reporting guide for public and private companies. Initially introduced in 2017 as a voluntary support program for Nasdaq’s Nordic and Baltic markets, the new Guide includes the latest third-party reporting methodologies widely adopted by the industry and aims to help both private and public companies navigate the evolving standards on ESG data disclosure. 0 seconds of 3 minutes, 26 seconds Loading ad We are committed to operating sustainable markets, and the intention of this guide is to reinforce our mission to provide fair, transparent, and efficient markets for all stakeholders. ESG practices can be as beneficial to individual companies as they are to investors, and a focus on ESG can lead to improvement and harmonization of management practices. Nasdaq does not require the participation of its listed companies in this process. This is a completely voluntary initiative. It is not intended to compete with, supersede, or supplement any existing framework—but rather act as an informational reference for listed companies that strive to meet disclosure obligations. To support us with reaching better ESG reporting and better markets, we invite companies, investors and other stakeholders to give us feedback on ESG reporting and the guide. Download the ESG Reporting Guide A Support Resource for Companies DOWNLOAD Download the ESG Reporting Guide – Icelandic Translation A resource for Icelandic companies by Nasdaq, Iceland Chamber of Commerce, IcelandSIF, Festa and Icelandic Standards (IST). DOWNLOAD Questions and Answers FAQ Why has Nasdaq issued the voluntary ESG Reporting Guide? Why is ESG reporting important? Have other exchanges issued ESG reporting guides? How does this reporting guide relate to global reporting initiatives and frameworks? Is this a comprehensive global effort for all companies listed on Nasdaq? Does Nasdaq itself report all of the data points listed in the ESG Reporting Guide? Is it mandatory to comply with the guide? Who can benefit from the guide? Many companies are reporting on ESG in accordance with an existing framework. What kind of implications does this guide carry for them? Is this a new, parallel reporting framework to the existing regulation, frameworks and standards (e.g. GRI, UN Global Compact, EU directive on non-financial reporting)? Why have you chosen these indicators? If a company decides to report following the ESG Reporting Guide, what should it do? Will Nasdaq collect the data? What happens next? Where can I ask for more information and give feedback? Related Content United Nations Sustainable Stock Exchange (SSE) initiative The SSE's mission is to build the capacity of stock exchanges and securities market regulators to promote responsible investment in sustainable development and advance corporate performance on environmental, social and governance issues. The Model Guidance on Reporting ESG information to Investors A voluntary tool for stock exchanges to guide issuers Global Reporting Initiative (GRI) Companies and organizations come together to improve their business processes and help shape the future of sustainability reporting. List of Sustainability Resources A short list of relevant organizations, projects, and research. Market Makers Sign up for our newsletter to get the latest on the transformative forces shaping the global economy, delivered every Thursday. INVESTOR RELATIONS CONTACT CAREERS ADVERTISE MOBILE APPS NASDAQ MARKETSITE TRUST CENTER NEWSLETTERS PRIVACY POLICY COOKIES LEGAL DO NOT SELL MY PERSONAL INFORMATION (CA RESIDENTS ONLY) © 2021, Nasdaq, Inc. All Rights Reserved. MY QUOTES We Care About Your Privacy We and our partners store and/or access information on a device, such as unique IDs in cookies to process personal data. You may accept or manage your choices by clicking below, including your right to object where legitimate interest is used, or at any time in the privacy policy page. These choices will be signaled to our partners and will not affect browsing data. We and our partners process data to provide: Use precise geolocation data. Actively scan device characteristics for identification. Store and/or access information on a device. Personalised ads and content, ad and content measurement, audience insights and product development. List of Partners (vendors) I Accept Show Purposes