South Africa / Voluntary framework
JSE ESG
JSE Sustainability Disclosure Guidance and Climate Change Disclosure Guidance (June 2022)
In force2022-06-14Modified
Topic : ESG disclosure · Level : Stock exchange
Today
JSE guidance voluntary; 2025 review kept it unchanged. IFRS S1/S2 voluntary; CIPC readiness group since Aug 2026. King V 2026.
Summary
The JSE's 2022 sustainability and climate guidance is voluntary; a 2025 review kept it unchanged. IFRS S1/S2 stay voluntary in South Africa. King V governance code applies from 2026.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées seulement
- Sectors
- All JSE-listed sectors
- Triggering activities
- Listing on Johannesburg Stock Exchange
- Extraterritorial reach
- No
non précisé
- Examples
- JSE-listed mining group
- South African retailer sourcing from China
What the law requires
- Apply King Code on apply-and-explain basis (listing rule)
- Disclose climate risks per JSE guidance (voluntary)
- Report GHG emissions; carbon tax data where liable
Penalties
JSE listing sanctions for King disclosure breaches; none for voluntary guidance.
SUPPLIER INTELLIGENCE
What this changes for a supplier in China
South African retailers and miners using the guidance send Scope 3 and responsible-sourcing questionnaires to Chinese suppliers of apparel, equipment and inputs.
Expected evidence
- Product carbon data
- Social audit report
- Supplier code of conduct signed
Tiers : Tier 1
Net Zero Pulse