CERES’ Listing Standards Proposal: Recommendations for Stock Exchange Requirements on Corporate Sustainability Reporting

This document is a proposal and set of investor recommendations on a stock exchange listingstandard focused on corporate sustainability disclosure. The aim of the proposal is toestablish key elements of a minimum global standard for corporate sustainability reporting
that would provide investors with:

Improvements in the quality and depth of sustainability information being reportedin each market;
Greater focus on the most material sustainability issues, risks, and opportunities facedby companies;
Better disclosure of the methods used to make these determinations;
Increased consistency and comparability of the sustainability data collected and disclosedby companies;
A more explicit connection between company activities and sustainability impactsto the broader marketplace (externalities and systemic risk);
Ease of finding existing sustainability data through the use of an index or table.

Read the full Proposal: http://bdti.mastertree.jp/f/9ha7sx53

TABLE OF CONTENTS
I. INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 3
II. PROPOSED LISTING STANDARD . . . . . .. . . . . . . . . . . . . . . . . . . . 8
III. SUMMARY OF INVESTOR COMMENTS ON THE PROPOSED LISTING STANDARD . . . . . . . . . . . . . 15
IV. ADDITIONAL RECOMMENDATIONS FOR ISSUERS, EXCHANGES, AND REGULATORS . . . . . . . . . . 17
V. INFORMATION ON HOW TO SUBMIT COMMENTS TO THIS PROPOSAL.. 20
APPENDICES:
APPENDIX A: Investor Initiatives Focused on Stock Exchanges and Sustainability Reporting . . . . . 21
APPENDIX B: Examples of Exchange Listing Rules and Guidance on Sustainability Disclosure . . . . 23
APPENDIX C: Additional Information on the Global Reporting Initiative and the GRI Content Index . 32
APPENDIX D: Resources and Articles on Sustainability Reporting and Related Disclosure Trends . 33

The Board Director Training Institute (BDTI) is a "public interest" nonprofit in Japan dedicated to training about directorship, corporate governance, and related management techniques. It is certified by the Japanese government to conduct these activities as a regulated nonprofit. Read a summary about BDTI here, and see a menu of its services for both corporations and investors here.

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