European Sustainability Reporting Standards (ESRS) and EFRAG
EFRAG's sustainability reporting hub for the ESRS used under the EU CSRD, including the simplification of the standards and the voluntary standard for SMEs.
Books, country briefs, regulations and standards on sustainability, governance and investor relations — for Egypt, the Gulf, North Africa, Europe, Kenya and Brazil.
How Phi collects, calculates, proves and reports every part of a company's ESG and climate story — 23 chapters from carbon accounting to assurance.
Open
Bookكيف تجمع منصة Phi بيانات الاستدامة والمناخ وتحسبها وتثبتها وتفصح عنها — النسخة العربية من كتاب كوربرايز في ثلاثة وعشرين فصلًا.
Open
83 resources
EFRAG's sustainability reporting hub for the ESRS used under the EU CSRD, including the simplification of the standards and the voluntary standard for SMEs.
The international benchmark for corporate governance policy, revised in 2023 with a new chapter on sustainability and resilience, and endorsed by the G20.
The global standard for corporate greenhouse gas inventories, defining organisational boundaries and Scope 1 and Scope 2 emissions accounting.
Standard for measuring and reporting indirect value-chain emissions across 15 Scope 3 categories, from purchased goods to use of sold products and investments.
The most widely used global standards for impact-based sustainability reporting, covering universal, sector and topic standards for an organisation's impacts on the economy, environment and people.
Voluntary process guidelines for green bond issuance covering use of proceeds, project evaluation, management of proceeds and reporting, recommending external review.
ICPAK roadmap document setting out the phased adoption of IFRS S1 and S2 in Kenya, starting with public interest entities (draft version published in 2024).
ISSB baseline standard requiring disclosure of sustainability-related risks and opportunities that could reasonably be expected to affect a company's prospects, structured around governance, strategy, risk management and metrics and targets.
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.
Official website of Iraq's capital market regulator, with laws, instructions, disclosure requirements and investor education material.
Central Bank of Iraq guide setting board, committee, risk, audit and disclosure requirements for Iraqi banks, developed with IFC support.
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'.
Italian Treasury page for BTP Green bonds, first issued in March 2021 under a framework aligned with the ICMA Green Bond Principles, with allocation and impact reports.
Italian decree transposing the EU Corporate Sustainability Reporting Directive; in force from 25 September 2024, it replaced Legislative Decree 254/2016 on non-financial statements.
Official website of Jordan's capital market regulator, publishing laws, instructions, the ESG Code and market news.
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.
We use cookies to keep you signed in and to improve your experience.