Moscow Exchange has updated its guide to ESG practices for issuers. In new version of the guide covers the carbon trading market, which started operating in Russia in 2022. Guide provides detailed instructions on how to prepare for the issuance of ESG instruments. In addition, a new aspect of sustainable development of companies through the maintenance of biodiversity, supply chain management is disclosed. Particular attention is paid to the specifics of non-financial and climate disclosure, which investors are increasingly looking at when evaluating a company in addition to financial statements.