About
The Guidelines sets forth principles on how to prepare an ESG report as well as a framework for identifying and addressing material ESG issues for the company.
Who does it impact?
Companies listed on any of the Euronext markets may choose to apply the guidelines and highlight this in their annual report or ESG report. The Guidelines have, since its initial publication in 2020, become a benchmark document for issuers and their advisers. The updated version published in 2025 also consist of best practice examples which may further help issuers and their advisers to navigate when reporting on ESG issues.
Status: Launched
Companies listed on any of the Euronext markets may choose to apply the guidelines and highlight this in their annual report or ESG report.
Relation to other initiatives and regulations
The Euronext Guidelines are based on recommendations from the Sustainable Stock Exchanges Initiative,, a UN Partnership Programme organised by UNCTAD, the UN Global Compact, UNEP FI and the PRI.
Participants
Euronext has provided the guidelines for companies listed on all of their markets (Amsterdam, Brussels, Dublin, Lisbon, London, Oslo and Paris) to use.
Thommessen's comments
It is voluntary for the listed companies to follow the Euronext Guidelines, however, companies listed on Oslo Stock Exchange and Euronext Expand are required to report on corporate responsibility cf. section 2-3 of the Norwegian Accounting Act.
The Norwegian Accounting Act provides limited guidance on what information to disclose, for this reason the Euronext Guidelines presents a more tangible framework for sustainability reporting. Consequently, the Euronext Guidelines can provide valuable guidance for unlisted companies as well as listed companies.
Due to Euronext being the largest stock exchange in Europe the Euronext Guidelines may contribute to form market practice for ESG reporting in the coming years.