DFM ESG Reporting Guide (32 indicators)

In plain language

What this law does

Voluntary ESG reportingCloseDictionary termESG ReportingThe disclosure of environmental, social and governance information by organisations, increasingly mandated by regulation.Read the full definition → guide for DFM-listed companies on the SSE Initiative model: 32 metrics; current edition published 2025.

Core obligations

Voluntary indicatorCloseDictionary termIndicatorA quantitative or qualitative variable used to signal, describe or track a condition or change relevant to a defined result, objective or decision.Read the full definition → disclosure