Nasdaq’s Nordic and Baltic exchanges in Stockholm, Helsinki, Copenhagen, Iceland, Tallinn, Riga and Vilnius issued a voluntary support program on Environmental, Social and Governance (ESG) disclosure to support their listed companies. This is a completely voluntary initiative and the main goal is to assist listed companies wishing to incorporate ESG metrics. This guide relied upon prevalent sustainability reporting frameworks, such as GRI G4, EU Directive on Non-Financial Reporting, and will act as an informational reference for any listed company that seeks support. The chosen ESG metrics (33 indicators) are those appropriate for most companies to track and disclose with investors as the primary audience.
Read more here.