Role in Sustainability Reporting

• They may develop sustainability reporting requirements and guidance for their registrants as well as specialist indices on these registrants’ sustainability performance. [21]
• They could establish listing rules based on sustainability-related factors that might restrict the membership of companies in the stock exchange. [21]
• Examples -
  • Egypt - Egyptian Exchange [26]
    • ESG reporting required as a listing rule - In 2021, FRA issued resolutions requiring companies listed on the Egyptian Stock Exchange to submit environmental, social, and governance disclosure reports related to sustainability (ESG standards).
    • Provides a written guidance on ESG reporting
    • The market is covered by a sustainability-related index - SP/EGX ESG Index

Resources

• The SSE Initiative
  • The website offers a variety of databases which is useful in navigating sustainability reporting requirements required by different Stock Exchanges and Securities Regulators, across different countries.

Check out Government/ Regulators

Check out Intergovernmental organisations