Capital markets engagement
Investors, regulators and stock exchanges are key audiences of sustainability reporting. They play a vital role in using reported information to offer responsible investment and create transparent and sustainable capital markets.
GRI brings investors, stock exchanges, and capital market regulators in dialogue with reporting organizations to support the knowledge and use of sustainability reporting and help lay the groundwork for resilient markets and sustainable finance.
Investor-relevant sustainability reporting
The GRI Standards provide information on an organization’s outward impacts: on the economy, environment and society. This information gives insight into the organization’s efforts to contribute to sustainable development. It also provides a window into financially material risks and opportunities facing the organization.
GRI engages with investors to improve their understanding of sustainability reporting and to align corporate sustainability reporting with investors’ information needs so that it can form the backbone of responsible investing and sustainable finance.
Transparent and sustainable capital markets
Resilient and responsible markets begin with transparency. Many market regulators now promote some level of ESG disclosure by companies listed on their exchanges, not just to foster transparency for better-functioning markets, but also to promote good corporate governance and encourage organizations to play their part in contributing to sustainable development.
GRI collaborates with market regulators and operators, including the Sustainable Stock Exchanges (SSE) initiative, Ceres’s Investor Network on Climate Risk (INCR), the Sustainable Working Group of the World Federation of Exchanges (WFE), and Principles for Responsible Investment (UN-PRI), increasing the uptake of sustainability reporting and helping reporting organizations meet investors’ needs for ESG information.
Investors and the SDGs
As part of our set of tools for integrating SDGs into sustainability reporting, we have provided reporting companies with guidance on addressing investor needs in business reporting on the SDGs. GRI developed this resource in partnership with UN Global Compact and PRI.
GRI and stock exchanges
A growing number of stock exchanges and regulators around the world reference or require use of the GRI Standards for sustainability (or ESG) reporting by listed companies.
These include: Australian Securities Exchange (ASX), Australian Securities & Investments Commission, Brasil Bolsa Balcao (BBB), Bolsas Y Mercandos Espanoles, Borsa Istanbul (BIST), Bolsa Devalores De Guayaquil, Bursa Malaysia, Capital Markets Development Authority of the Maldives (CMDA), Deutsche Borse (DB), Egyptian Exchange (EGX), Hong Kong Exchange (HKE), Johannesburg Stock Exchange (JSE), NASDAQ, New Zealand Exchange (NZX), Ontario Securities Commission (OSC), Oslo Bors (OSB), Securities Exchange Commission of Pakistan (SECP), Securities and Exchange Commission of the Philippines, Securities & Exchange Board of India, Stock Exchange of Thailand (SET), Singapore Exchange (SGX), Swiss Exchange (SIX), Taiwan Stock Exchange (TAIEX), US Securities & Exchange Commission, Zimbabwe Stock Exchange (ZSE).