The Athens Stock Exchange joined the UN Sustainable Stock Exchanges (SSE) initiative in 2018, whose purpose is to help companies effectively communicate ESG information to investors, navigate the regulatory landscape and encourage sustainable investment in their markets. By pursuing the mandate of the sustainability community, the Athens Stock Exchange developed the "ESG Reporting Guide", seeking to promote and enhance the ESG reporting practices of Greek-listed companies.
This Guide empowers issuers to improve their ESG performance and effectively communicate it with investors. It is intended to function as a tool with which companies can identify the ESG issues they should disclose and manage, on the basis of their impact on long-term performance. It also offers practical guidelines on the metrics companies should use to disclose this information.
The development of the Guide is based on practices outlined in international sustainability guidelines like SASB's industry specific standards and reporting frameworks like GRI, CDP and the Greek Sustainability Code, as well as existing ESG disclosure practices in the Greek market.
While the primary audience for this document are issuers listed on the Athens Stock Exchange, it can be a useful tool for companies of all sizes and across all sectors. Companies with a track record of reporting ESG information can further develop their activities using the best-practices outlined in the full Guide, and those who are just starting out with non-financial disclosures can use it to further their efforts towards ESG transparency and increased accountability on sustainability matters.
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