高頓網(wǎng)校小編與您一起分享ACCA新聞：SUB-SAHARAN STOCK EXCHANGES URGED TO INTRODUCE ESG REPORTING IN THEIR LISTING REQUIREMENTS（摘自ACCA協(xié)會官網(wǎng)）
 

　　A handful of Sub-Saharan exchanges are showing initial signs of interest in ESG reporting, which must be supported. Other exchanges in this region must be encouraged to follow their example

　　Sub-Saharan Stock Exchanges should introduce requirements for listed companies to report on environmental, social and governance (ESG) matters or develop voluntary guidelines on the topic states a new report from ACCA (the Association of Chartered and Certified Accountants).
　　Examining stock exchanges in Botswana, Ghana, Malawi, Kenya, Nigeria, Mauritius, South Africa, Uganda, Zambia and Zimbabwe, the report – Stock Exchanges in sub-Saharan Africa:  capturing intent towards ESG requirements – says that while there are fledgling signs of intent to introduce ESG disclosures from some of the stock exchanges, there is room for more commitment to be shown and more widespread action on their part. The report urges stock exchanges to to develop more extensive and meaningful disclosure requirements.
　　The report also finds that with the exception of listed companies on the Johannesburg Stock Exchange (JSE), which is the most advanced stock exchange in the region when it comes to sustainability, the level of sustainability reporting from the largest listed companies across sub-Saharan Africa is very low, with only 13 companies (15%) reporting on sustainability, either through a sustainability report, combined report or integrated report. The ACCA report has called for listed companies in this region to increase the quantity and quality of their sustainability disclosures.
　　Rachel Jackson, head of sustainability at ACCA, says: 'The benefits of stock exchange-led ESG initiatives are clear – they meet both the evolving information needs of investors and society, as well as create more transparent and responsible companies. It’s an encouraging sign that the Ghana Stock Exchange (GSE), Zimbabwean Stock Exchange (ZSE), the Stock Exchange of Mauritius and the Nigerian Stock Exchange are realising the importance of requiring ESG disclosures. However more can be done across the region for exchanges to recognise the influence they can have in achieving greater corporate accountability.'
　　The report says that stock exchanges need to:
　　Introduce mandatory sustainability reporting requirements within listing regulations, or develop voluntary sustainability reporting guidelines for listed companies
　　Consult with exchanges – internationally and across Africa - that already have sustainability reporting requirements, to understand  how to implement such initiatives
　　Consult with asset managers and asset owners to understand investors’ needs when developing reporting requirements.
　　Listed companies are also urged to co-ordinate with stock exchanges, and to move beyond charitable and philanthropic activities to integrate sustainability onto corporate strategies so that environmental and social impacts are assessed.
　　Speaking about the important role of stock exchanges in driving sustainability reporting, Corli Le Roux, head of SRI Index and Sustainability at JSE, says in the report: 'Ultimately, the approach should be up to each individual exchange. The reality is, however, that exchanges have significant influencing potential and are well positioned to exert that influence in a variety of ways, including collaborating with other players across the investment value chain in strengthening the call for greater transparency and advancing engagement on sustainability between companies and their shareholders.'
　　Rachel Jackson concludes: 'Outside of the JSE, so little is heard about the intentions of sub-Sahara African exchanges to enhance the ESG disclosures of their listed companies. By highlighting such intent, however small, we are hoping it will lead on to more ambitious plans from them, which in turn will provide inspiring examples for the other exchanges to follow. In addition, this work has served as a reminder that multiple disciplines have responsibility for encouraging exchanges to introduce robust ESG reporting requirements, including those from government and the investment community.'

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時間獲取2014年ACCA考試報(bào)名時間和考試時間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年ACCA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、模考，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報(bào)考指南：2014年ACCA考試備考指南
　　免費(fèi)題庫：2014年ACCA考試免費(fèi)題庫
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程