Disclosure and Transparency During COVID-19 – Increasing Resilience and Building Trust During and After the Pandemic

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This tip sheet provides guidance for both listed and privately-owned companies on how to disclose what they are doing to manage the economic, environmental, and social impacts of the pandemic, using IFC’s Disclosure and Transparency Framework, which is focused on strategy, governance, and performance. This framework promotes the issuance of standardized corporate reports and data – and provides investors and key stakeholders with the information they need to assess company resiliency, preparedness, and continued management of material environmental, social, and governance (ESG) issues both during and after the crisis. It can also provide guidance for stock exchanges and regulators who are adapting their disclosure and transparency framework during COVID-19..

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