New ESG Guidelines for Companies
Sofia, September 10, 2026 – The Green Centre for Sustainable Finance and Energy, of which the Bulgarian Stock Exchange is a co-founder, presents the updated ESG Reporting Guidelines.
10.09.2026
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In 2026, the document was updated to reflect the evolving European regulatory framework and the experience gained in the practice of sustainability reporting.
The updated Guidelines are aligned with the current European regulatory framework and provide a clearer, step-by-step and flexible approach to ESG reporting, tailored to the needs and level of maturity of different enterprises. They are intended not only for listed companies but also for all organisations seeking to voluntarily enhance their sustainability practices and improve the transparency of their operations.
The Guidelines highlight the importance of ESG reporting for the sustainable development of businesses, improved access to sustainable finance, and enhanced corporate competitiveness. They include an overview of the applicable European regulations and reporting standards, practical guidance on identifying material topics, a step-by-step ESG reporting process, a mapping of material topics to reporting elements, as well as an updated set of illustrative ESG indicators organised into three categories: core, advanced and sector-specific.
By following the Guidelines, companies can establish a structured and effective ESG reporting process, enhance transparency towards investors, lenders and other stakeholders, and contribute to the development of a sustainable and competitive capital market.
The full text of the ESG Reporting Guidelines is available here:
ESG Reporting Guidelines 2026
The updated Guidelines are aligned with the current European regulatory framework and provide a clearer, step-by-step and flexible approach to ESG reporting, tailored to the needs and level of maturity of different enterprises. They are intended not only for listed companies but also for all organisations seeking to voluntarily enhance their sustainability practices and improve the transparency of their operations.
The Guidelines highlight the importance of ESG reporting for the sustainable development of businesses, improved access to sustainable finance, and enhanced corporate competitiveness. They include an overview of the applicable European regulations and reporting standards, practical guidance on identifying material topics, a step-by-step ESG reporting process, a mapping of material topics to reporting elements, as well as an updated set of illustrative ESG indicators organised into three categories: core, advanced and sector-specific.
By following the Guidelines, companies can establish a structured and effective ESG reporting process, enhance transparency towards investors, lenders and other stakeholders, and contribute to the development of a sustainable and competitive capital market.
The full text of the ESG Reporting Guidelines is available here:
ESG Reporting Guidelines 2026
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