ESG: Reporting & Disclosure in a new era for Companies

​​​​​​​​​Few businesses in the world can be ignorant of the shift in business norms to a much more conscious world, where stakeholders are increasingly interested in the non-financial parameters that affect a business’s operations. Internationally, various jurisdictions are adopting mandatory and voluntary requirements to disclose certain climate change and broader sustainability related information in company reports. Related to this trend, the Johannesburg Stock Exchange (JSE) recently launched its Sustainability and Climate Disclosure Guidance documents, of which all JSE-listed companies will need to be aware. We summarise below the key takeaways as well as some of the background to these reporting and disclosure requirements.

The Sustainability Disclosure Guidance and Climate Disclosure Guidance, were launched on 9 December 2021 to inform JSE-listed companies about best practice in ESG and climate disclosures.

Importantly, these two documents are not intended to replace the global initiatives. They are intended to assist companies to navigate the various and dynamic reporting standards, and provide context for South African businesses, legislative requirements and specific socio-economic and environmental challenges.


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Webber Wentzel > News > ESG: Reporting & Disclosure in a new era for Companies
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