On 19 January 2022, Moscow Exchange announced an updated version of its ESG Guide, “A Guide for Issuers: How to Comply with Best Sustainability Practices”. The guide is aimed at companies that are committed to following the principles of sustainable development and being transparent to customers, counterparties and investors.
The updated guide considers current trends in ESG. In particular, it highlights the on-exchange carbon unit market, which began operating in Russia in 2022. The guide provides detailed instructions on how to prepare for the issuance of ESG instruments in the Moscow Exchange Sustainability Sector, a crucial component of Russia’s responsible investment infrastructure. It also introduces a new dimension to corporate sustainability through the maintenance of biodiversity and supply chain management.
The guide pays attention to the specific disclosure of non-financial and climatic information, which investors are increasingly paying attention to when valuing a company beyond the financial statements. Moscow Exchange’s “A Guide for Issuers: How to Comply with Best Sustainability Practices” details approaches that companies can take to report on the environmental…
