Steward Redqueen supports Warsaw Stock Exchange (WSE) in updating the ESG Reporting Guidelines

In 2021, we supported Warsaw Stock Exchange (WSE) in developing the ESG Reporting Guidelines to enhance issuers’ ESG reporting capabilities. In 2023 we have updated and significantly expanded the content of the original document to ensure the Guidelines continued alignment with the quickly evolving EU regulatory framework around sustainability reporting,

The update was informed by extensive analytical work as well as consultations with various WSE stakeholders, including listed companies, fund managers and public administration.

The revised an updated version extensively covers the Corporate Sustainability Reporting Directive (CSRD) and supplementing it European Sustainability Reporting Standards (ESRS), and includes practical tips and useful information to support companies with the first time implementation. It also discusses other relevant regulations (i.e. the SFDR, the EU Taxonomy, and Corporate Sustainability Due Diligence Directive proposal) and internationally recognized sustainability reporting frameworks and standards (such as TCFD, GRI and ISSB).

There is a consensus that ESG reporting is a part of a broader drive towards more sustainable economy. To inform their investment decisions, investors are looking for robust data on how companies are managing material ESG risks to assess their ability to create value in short, medium, and long term. By issuing this updated Guidelines WSE position itself at the forefront of regulatory developments among other stock exchanges around the world that have published ESG reporting guidance for their issuers.

You can find the Guidelines here.