The ESG Reporting Guide of Tunis Stock Exchange presents the principles Sustainable Stock Exchanges (SSE) Initiative of the United Nations and explains the basic concepts and the usefulness of the CSR (Corporate Social Responsibility) approach and ESG Reporting, as well as the practical recommendations for their implementation, while leaving companies sufficient room for analysis to take into account their own challenges and specificities.

The Guide is intended for directors, managers and executives of listed companies on the one hand, and for the company's stakeholders (statutory auditors, employee representatives, shareholders, investors....) on the other. It is intended to convince them of the usefulness of the ESG approach for themselves, for the company and for the community.

The guide proposes a matrix of indicators for a progressive approach to extra-financial reporting on environmental, social and governance (ESG) considerations.  It is based on the Global Reporting Initiative (GRI) standard, the recommendations of the World Federation of Exchanges (WFE), the 17 Sustainable Development Goals (SDGs) adopted by the United Nations and its national version, the National Governance Framework (NGF).