EU / Voluntary framework
Euronext ESG Guide
Euronext ESG Reporting Guide 2024 (voluntary guidance for issuers; first edition 2022)
Adopted2024-09-10Modified
Topic : ESG disclosure · Level : Stock exchange
Today
Voluntary guide for issuers. No fines. In practice superseded by CSRD/ESRS for in-scope issuers.
Summary
Euronext publishes voluntary ESG reporting guidance for its listed issuers across seven European markets. It carries no sanctions. For large issuers, CSRD and ESRS now define what must be reported.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All sectors
- Triggering activities
- Shares listed on a Euronext market
- Extraterritorial reach
- No
non précisé
- Examples
- Euronext Paris mid-cap
- Euronext Milan listed SME
What the law requires
- Identify material ESG topics with stakeholders
- Disclose ESG KPIs aligned with recognised frameworks
- Integrate ESG into governance and strategy
Penalties
None. Voluntary guidance; no Euronext sanctions for non-adherence.
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
Indirect. Euronext issuers use the guide to frame supplier ESG questions, now mostly via CSRD and the voluntary standard.
Expected evidence
- Scope 1-2 emissions
- Code of conduct acceptance
- Basic social KPIs
Tiers : Tier 1
Net Zero Pulse