Upward trajectory for ESG disclosure requirements

A new report from GRI assesses the regulatory landscape for sustainability reporting and has found that environmental, social and governance (ESG) disclosure has never been more pervasive globally – and is now firmly in the mainstream of disclosure on organizational performance. As the market implications of certain ESG topics become more evident, interest in the quality of disclosures is also sharpening. The fifth edition of Carrots & Sticks (C&S) provides an analysis of the latest trends in reporting provisions, covering 614 reporting requirements and resources (a substantial increase on the 383 assessed in the previous report in 2016) across over 80 countries, including the world’s 60 largest economies. A new addition in 2020 is insights and context gathered through interviews with policymakers, who give their views on good practices in phasing in ESG disclosure requirements.

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