Best practices for the future: new ESG Guidelines for listed companies

Euronext reiterates its commitment to encourage the incorporation of environmental, social and governance (ESG) factors into investment decision-making. This is a major step to make finance more sustainable, in order to ensure better allocation and channelling of capital towards sustainable and transitioning assets.

As part of our strategy 'Let's Grow Together 2022', which has at its heart a focus on sustainable initiatives, we are pleased to present the Euronext ESG Reporting Guidelines for our issuers on the best practices to adopt in the future. 

These guidelines have been created to help listed companies in their interactions with investors and the wider ESG community, to help them understand how to address ESG issues as a key component of investor relations, as well as the main principles to consider when preparing an ESG report.

We hope these guidelines will inspire your journey toward a more sustainable economy!

Download the guide

SUMMARY

1. WHAT IS ESG AND WHO IS THIS GUIDANCE FOR?
2. WHY REPORT ON ESG CONSIDERATIONS?
   1. SUPPORTING CORPORATE REPUTATION AND  STRATEGY 
   2. ADDRESSING ESG ISSUES AS KEY COMPONENT OF INVESTOR RELATIONS
      1. IDENTIFYING AND UNDERSTANDING INVESTORS’ ESG INFORMATION NEEDS 
      2. ESG A COMPASS FOR RISK MITIGATION
   3. ALIGN YOUR STRATEGY WITH REGULATORY REQUIREMENTS
3. GUIDING PRINCIPLES OF REPORT PREPARATION
   1. RESPONSIBILITY AND OVERSIGHT OF THE RECORD 
   2. RELEVANCE AND MATERIALITY
4. ESG REPORTING PROCESS 
   1. MATERIALITY ANALYSIS: IDENTIFICATION AND PRIORITISATION
      1. IDENTIFYING STAKEHOLDERS AND MAPPING THEIR INTERESTS 
      2. IDENTIFYING THE RELEVANT THEMES FOR THE COMPANY (MATERIALITY) 
      3. PRIORITISATION
   2. IMPLEMENTATION AND OPERATIONAL MANAGEMENT 
   3. DRAFTING AND PRESENTATION
      1. QUALITY OF THE INFORMATION 
      2. FORMAT OF THE PRESENTATION 
      3. MAKING YOUR ESG INFORMATION ACCESSIBLE
   4. REPORTING AS A CONTINUOUS DIALOGUE 
   5. ASSESSING & ASSURING
5. USING CAPITAL MARKETS TO IMPLEMENT ESG
   1. THE REGULATORY LANDSCAPE OF GREEN BONDS 
   2. EQUITY FINANCING FOR YOUR TRANSITION
6. EURONEXT AND ITS ROLE IN SUSTAINABILITY
7. APPENDIX
   1. KEY ESG REPORTING REGULATIONS
   2. REFERENCES TO EXISTING STANDARDS 
   3. GUIDANCE FOR ISSUERS IN PREPARING THEIR REPORT 
   4. OBJECTIVES FOR REPORTING ON ESG