A guide to ESG Reporting, by the London Stock Exchange Group
The London Stock Exchange Group has published a guide about environmental, social and governance (ESG) reporting, in order to help issuers on the integration of ESG into investor reporting and communication.
Once upon a time, environmental, social and governance (ESG) factors were a niche interest among asset owners, asset managers, banks, brokers and investment consultants. No longer. Investors now routinely analyse information on ESG performance alongside other financial and strategic information in order to gain a better understanding of companies’ future prospects.
Eight priorities have been identified for ESG reporting :
- Strategic relevance
- Investor materiality
- Investment grade data
- Global frameworks
- Reporting formats
- Regulation and investor communication
- Green Revenue reporting
- Debt finance
Download the full guide below.