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Your guide to ESG reporting - London Stock Exchange Group

Revealing the full pictureYour guide to ESG reportingGuidance for issuers on the integration of ESG into investor reporting and communicationRevealing the full picture | your guide to ESG reportingLondon Stock Exchange GroupIntroduction2 Towards deeper understanding between issuers and investors4 ESG reporting priorities601. Strategic relevance802. Investor materiality1203. Investment grade data1804. Global frameworks2205. reporting formats2806. Regulation and investor communication3207. Green Revenue reporting3608. Debt finance40 Summary46 How LSEG supports ESG reporting and communication47 Appendices48 ContentsThis Guidance is for information only. It has been produced by London Stock Exchange Group plc and its Group companies, including London Stock Exchange plc, ftse russell (a trading name of ftse International Limited and Frank russell Company) and Borsa Italiana (LSEG).

plc, FTSE Russell (a trading name of FTSE International Limited and Frank Russell Company) and Borsa Italiana S.p.A (LSEG). While all information contained herein is obtained from sources believed to be accurate and reliable, LSEG and the individual authors of the Guidance do not accept responsibility for any errors, omissions,

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