Table 2.

ESG Reporting disclosure index

Environmental disclosures54321
ED01Disclosure of waste generation and recycling     
ED02Disclosure of waste and pollution from operations     
ED03Environmental policy     
ED04Environmental protection expenditures and investments     
ED05Reduction in carbon emissions     
ED06Green banking practices     
ED07Reduction of renewable/non-renewable resources     
ED08Initiatives to provide renewable energy     
ED09Water use efficiency     
Social responsibility disclosures54321
SD01Local economic development, e.g. infrastructure     
SD02Information on the empowerment of local people     
SD03Sponsoring of sporting or recreational projects     
SD04Support for education     
SD05Significant fines for non-compliance     
SD06Total number of employees     
SD07Gender of employees     
SD08Employee unionization     
SD09Employees turnover by age and gender     
SD10Employee training and education     
SD11Employment of disabled     
SD12Support for public health     
SD13Disclosures on occupational diseases     
Governance disclosures54321
GD01Statement and policy on sustainability     
GD02The governance structure of the firm     
GD03Culture, ethics and values of the firms     
GD04Financial risk disclosure     
GD05Social and environmental risk disclosures     
GD06Provision of risk mitigation plans     
GD07Provision of measurable targets for the coming years     
GD08Assurance reports on environmental and social information     
GD09Information on primary brands, products or services     
GD10Information on markets served     
GD11Disclosure of engagement with stakeholders     
GD12Awards and recognitions     
Source(s): Adapted from Maama (2021) 
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