Corporate sustainability reporting constitutes an essential lever for the transformation of companies’ practices and for ensuring their contribution to sustainable development. It represents a potential mechanism for organizations to generate data and measure their performance in all the dimensions of sustainable development, to set goals, and to support the transition towards a low-carbon, resource-efficient, and inclusive green economy. National governments and stakeholders have a range of crucial actions to carry out in order to improve the quality of sustainability reporting and to encourage more companies to report, including: • Building national understanding of the benefits of sustainability reporting; • Creating policies or guidance to encourage and enable sustainability reporting, particularly amongst small and medium enterprises; • Supporting the consolidation of data extracted from corporate sustainability reports to enhance themeasurement of sustainability performance at the national level; and • Making use of this disclosed sustainability information to support decision-making processes. This publication aims to support national governments and relevant stakeholders in delivering these outcomes. It seeks to contribute to: building policymakers’ awareness of corporate sustainability reporting in order to inform policy decisions; and developing policymakers’ capacities to address sustainability reporting from a policy perspective. It provides step-by-step guidance for the formulation of national regulatory instruments and for the collection and management of data and indicators regarding business impacts (particularly, the environmental impacts of businesses) that can enhance the number and quality of corporate sustainability reporting practices. It also has an operational orientation and provides detailed information, self-assessment tools, and hands-on tools that help countries in implementing sustainability reporting strategies.