Which exchanges require listed companies to publish ESG reports?

There are several exchanges around the world that require or encourage listed companies to publish ESG reports, either as part of their listing rules or as a voluntary disclosure framework. Some examples include:

Hong Kong Stock Exchange: Since 2016, the Hong Kong Stock Exchange has required all listed companies to disclose ESG information in their annual reports or on a standalone basis, based on the "Environmental, Social and Governance Reporting Guide" issued by the exchange.

For details, please refer to https://en-rules.hkex.com.hk/rulebook/environmental-social-and-governance-reporting-guide-0

Tokyo Stock Exchange: In 2017, the Tokyo Stock Exchange launched its "Corporate Governance Code" which includes a recommendation for companies to disclose their ESG policies and activities.

For details, please refer to https://www.gov-online.go.jp/eng/publicity/book/hlj/html/202111/202111_09_en.html

Johannesburg Stock Exchange: The Johannesburg Stock Exchange requires companies to report on their ESG performance as part of its listing rules. The exchange has also launched a voluntary ESG disclosure framework, the "Sustainability Disclosure Guidelines", which provides a comprehensive framework for ESG reporting.

For details, please refer to https://www.jse.co.za/our-business/sustainability/jses-sustainability-and-climate-disclosure-guidance

Euronext: In 2020, Euronext launched its "Euronext ESG Initiative", which includes a range of voluntary ESG reporting guidelines and tools for listed companies.

For details, please refer to https://www.euronext.com/en/about/esg-empowering-sustainable-growth

London Stock Exchange: The London Stock Exchange requires all listed companies to disclose their ESG policies and activities as part of its listing rules. The exchange also provides voluntary ESG reporting guidelines, the "Environmental, Social and Governance Guidance for Issuers".

For details, please refer to https://www.londonstockexchange.com/raise-finance/focus/sustainability-for-issuers

Nasdaq: Nasdaq requires all listed companies to disclose their ESG policies and activities, and has developed a voluntary ESG reporting framework, the "Nasdaq ESG Reporting Guide".

For details, please refer to https://www.nasdaq.com/ESG-Guide

It is important to note that the specific requirements and guidelines for ESG reporting may vary by exchange and jurisdiction.