NIRI Publishes Updated Policy Statement on ESG Disclosure


Since the NIRI Board of Directors released its first official policy statement on ESG disclosure in January 2019, the world of ESG has evolved dramatically. Today, opinions on the value and purpose of such disclosures are as varied as the topics that fall into the environmental, social, and governance domains.

Given the recent substantial growth in ESG and sustainably assets and fund flows, along with growing investor support for ESG proposals, it is clear an increasing proportion of investors want to know more about companies’ ESG practices.

Against this backdrop, NIRI recommends that IR practitioners develop an understanding of best practices for incorporating non-financial ESG disclosures. This updated NIRI ESG Disclosure Policy Statement outlines key criteria, best practice recommendations, and the steps IR professionals should take to support management in the evaluation and communication of ESG factors for the benefit of stakeholders.

2022 Policy Statement on ESG Disclosure