EU / Voluntary framework
Nasdaq Nordic ESG
Nasdaq ESG Reporting Guide 2.0 (Nordic and Baltic markets)
Adopted2019-05-15Modified
Topic : ESG disclosure · Level : Stock exchange
Today
Voluntary guide; no Nasdaq fines. Nordic/Baltic issuers in CSRD scope follow ESRS.
Summary
Nasdaq's ESG Reporting Guide gives Nordic and Baltic listed companies a voluntary set of ESG metrics. It carries no sanctions. Issuers in CSRD scope report under ESRS.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All sectors
- Triggering activities
- Listed on Nasdaq Nordic or Baltic
- Extraterritorial reach
- No
non précisé
- Examples
- Nasdaq Stockholm industrial
- Nasdaq Helsinki forestry group
What the law requires
- Report 30 ESG metrics (E, S, G) on a voluntary basis
- Align with GRI, SASB or ESRS where applicable
- Disclose GHG emissions and energy use
Penalties
None. Voluntary guidance.
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
Indirect. Nordic issuers ask suppliers for emissions and energy data under CSRD; the guide adds no supplier duty.
Expected evidence
- Scope 1-2 emissions
- Energy consumption
- Code of conduct
Tiers : Tier 1