IFRS S2 Climate-related Disclosures
ISSB standard for climate-related risks and opportunities, including Scope 1, 2 and 3 GHG emissions, climate resilience and transition plans; it builds on the TCFD recommendations.
Books, country briefs, regulations and standards on sustainability, governance and investor relations — for Egypt, the Gulf, North Africa, Europe, Kenya and Brazil.
36 resources
ISSB standard for climate-related risks and opportunities, including Scope 1, 2 and 3 GHG emissions, climate resilience and transition plans; it builds on the TCFD recommendations.
Principles-based framework for integrated reports explaining how an organisation creates value over time, now maintained by the IFRS Foundation and used by investor-relations and reporting teams.
Comply-or-explain code for companies listed on Euronext Milan, approved on 31 January 2020 and centred on the board's pursuit of 'sustainable success'.
Mandatory governance instructions for ASE-listed companies issued by the Jordan Securities Commission, in force from 22 May 2017 and replacing the 2009 code.
Apply-or-explain governance code for Kenyan public issuers, covering boards, shareholder rights, stakeholders, ethics, risk management and disclosure.
Official website of the Malta Stock Exchange, with company announcements, listed equities and bonds.
NSE manual launched in November 2021, developed with GRI, setting out ESG topics and metrics for annual reporting by listed companies in Kenya.
US-based professional association for investor relations practitioners, offering standards of practice, training and research on IR.
Comply-or-explain governance code for Portuguese listed companies; the 2023 revision added a dedicated sustainability chapter and strengthened risk and internal control recommendations.
77 industry-specific standards identifying the sustainability-related risks and opportunities most likely to be financially material; maintained by the ISSB and referenced by IFRS S1.
Corporate governance rules for Saudi listed companies issued by the Capital Market Authority in 2017 and amended in 2023 to align with the new Companies Law.
Voluntary guidelines issued by the Saudi Exchange in October 2021 to help listed companies report on environmental, social and governance performance.
Comply-or-explain governance code for Spanish listed companies (2015, partially revised in 2020), reported through the Annual Corporate Governance Report.
UN-backed database of ESG disclosure guidance and listing requirements published by stock exchanges worldwide, useful for comparing market expectations.
EGX guidance helping listed companies report on ESG performance and the SDGs; a practical companion to the FRA's mandatory disclosure decrees.
UK professional body for investor relations, publishing best-practice guidance, training and certification for IR professionals.
Federal securities regulator of the UAE; the Securities and Commodities Authority was renamed the Capital Market Authority from 1 January 2026.
Six voluntary principles, launched in 2006, through which investor signatories commit to incorporate ESG issues into investment analysis, ownership and reporting.
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